TRASCENDER, CONTABILIDAD Y GESTIÓN
Itzel Belen Beltrán Lugo
67
Núm. 8 / mayo – agosto del 2018
In other words, it has the perverse effect that the true opposition to transparency is rarely transparent. In this context, the losers will do what they have to do to limit themselves to pretending that they meet the legal requirements and the civil criteria.
But democracy not only has the electoral component, that is, the openness and competitiveness of access to power, but it is also measured by the way that power is exercised; and there the key element is that of accountability, the capacity of institutions to call their rulers to account and, if they discover abuses of power and anomalies in the exercise of government, punish them politically, administratively and legally, according to the case.
As Serrano Sánchez (2009: 224) states, he proposes to create an organ dedicated to "be attentive to the behavior of the rulers", to be concerned about their "attitudes".
Within the conditions in which a bureaucracy must work, the issue of transparency is not born with it, it will be a work carried out from within and from society as a whole.
Keywords: Institutions, Corruption, Government,
Public Resources, Citizenship.