College of finance management and development

Department of Development Economics and Management

Group Assignment
Term Paper on Administrative Accountability in Yeka Sub City Small
Tax Payers Branch Office

Module: Public Administration, Governance and Ethics

MA Development Management Weekend

Submitted to: Zigiju Samuel (Ass. Proffeser)

Submitted By:
Name of Group Members ID
1. Mekibib Fisiha ESCU2100257

2. Gojjam Chane ESCU2100197

3. Atsedu Bekele ESCU2100177
4. Fessehatsion Teklu ESCU2100194

Addis Ababa, Ethiopia

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March 2021

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Abstract
Yeka Cub City Small Tax Payers Branch Office is a public organization and it’s responsible for
collecting government revenue. To implement the organization roles and objectives are
accountable for their own activities. Accountability can generally be defined as the obligation of
those holding power to take responsibility for their behavior and actions. Administrative/
bureaucratic accountability public service involves the methods by which a public agency or a
public official fulfills its duties and obligations, and the process by which that agency or the
public official is required to account for such actions. This study has used descriptive methods
and data sources are gathered, through observation, carefully interviewing and comprehensively
reviewing literature. The sources of data are primary and primary data is obtained through
interviews the employers of the office Secondary Data: Secondary data was obtained from
journals, related literature and internet. In general, this study will help the Branch Office to
improve its administrative accountability and to establish a system so as to uniformly manage
the civil servants and properly use their knowledge and skill; to prepare Employee code of
conduct, to prepare standards of by setting job description and also rules and regulations by
using internal controlling mechanisms.

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Table of Contents
Abstract........................................................................................................................................................i
CHAPTER ONE..........................................................................................................................................1
1. Introduction.............................................................................................................................................1
2. Statement of the problem.........................................................................................................................2
3.1 General Objective..............................................................................................................................2
3.2 Specific objectives.............................................................................................................................2
4. The main questions of the study..............................................................................................................3
5. Scope of the Study...................................................................................................................................3
6. Significance of the Study.........................................................................................................................3
8. Organization of the Paper........................................................................................................................3
9.1 Research Approach and design..........................................................................................................4
9.2Sample Design, Sample Size and Sampling Technique......................................................................4
9.3 Source of data/ Data Collection Method............................................................................................4
9. 4Method of Data Analysis and Presentation........................................................................................4
CHAPTER TWO LITERATURE REVIEW...............................................................................................5
2. THEORETICAL PERSPECTIVE OF ADMINISTRATIVE ACCOUNTABILITY...............................5
2.1 Concepts of Administrative Accountability.......................................................................................5
2.2 Implementation of administrative accountability...............................................................................6
CHAPTER THREE.....................................................................................................................................7
3. Case analysis of Administrative Accountability......................................................................................7
3.1 Analytical framework........................................................................................................................7
3.2 Administrative Accountability in Yeka Sub City Small Tax Payers B/Office...................................8
3.3 Accountability Implementation Mechanism in Yeka Sub City Small Tax Payers Branch Office......9
3.3.1 Internal Control Mechanism.......................................................................................................9
3.3.2 Internal Mechanisms of Top- to Down Hierarchy Job Description.............................................9
3.3.3. Internal Mechanisms of Rules and Regulations.........................................................................9
3.3.4. Internal Control Mechanisms of Compliance of Code of Conduct..........................................10
4. Conclusions............................................................................................................................................10
5. Recommendations.................................................................................................................................10

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CHAPTER ONE

1. Introduction
The idea of accountability mean that “the responsibility of one party, the accountability holder,
to justify its actions to another, the accountability holder, according to a pre-existing set of rules,
standards or expectations” Day and Klein, (1987).
The theory of administrative accountability is an accountability that needs a clear hierarchy
between the responsibility centers and the units below them. Accountability refers to the
hierarchical and legal forms of responsibility. This hierarchical relationship is usually clearly
established either in the form of organizational rules that are formally set or in the form of
informal relationships.
Accountability as measure indicating service performed by the government is in conventionality
or conformity with the norms and values held by the community, and whether the public service
is able to accommodate the actual needs of the community. Thus, the accountability of
bureaucracy is related to the philosophy that government executive institutions of which main
task is to deliver public service must be accountable directly or indirectly to the community. It is
one of the criteria for good governance; the term accountability is expressed as a picture of
trustworthiness and transparency of the organization to the public. Improve accountability of
individual public administration organizations to the citizens and to introduce the principles of
openness and transparency in the decision-making process.
The concept of Administrative Accountability has three dimensions. These are political
accountability, legislative accountability and judicial Accountability. According to OCED (1997),
administrative accountability is full subjection of public officials and administrative units to a wide
set of constitutional, legal and administrative rules and procedures that govern strongly their
performance.
To sum up administrative accountability in Yeka Sub City Small Tax payers Branch Office is
performed based on the procedure of providing service to the tax payers by following the
existing rules. The process of delivering service is expected to be easily understood by the
customer’s need, as the service users in fulfilling their obligations. So these study to assess the
administrative accountability in Yeka Sub City Small Tax Payers Branch Office in the service
delivering process.

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2. Statement of the problem
Accountability as measure indicating service performed by the government is in conform with
the norms and values held by the community, and whether the public service is able to
accommodate the actual needs of the community. Thus, the accountability of bureaucracy is
related to the philosophy that government executive institutions of which main task is to deliver
public service must be accountable directly or indirectly to the community. It is one of the
criteria for good governance; the term accountability is also expressed as a picture of
trustworthiness and transparency of the organization to the public. Improve accountability of
individual public administration organizations to the citizens and to introduce the principles of
openness and transparency in the decision-making process. Administrative accountability is an
accountability that needs a clear hierarchy between the responsibility centers and the units below
them. It also refers to the hierarchical and legal forms of responsibility. This hierarchical
relationship is usually clearly established either in the form of organizational rules that are
formally set or in the form of informal relationships. Rules and regulations are the primary
means by which an administrative system designates responsibility and authority to its various
organs and lays down the procedures for an efficient conduct of official business. Accountability
is about the observance of these rules, regulations and procedures in the sense that by applying
those, cases of administrative excesses, negligence, and abuse of power can be checked. So, the
main issues of the term paper in practical are to analyze the administrative accountability and
also to assess the mechanisms of implementing administrative accountability in Yeka Sub City
Small Tax Payers Branch Office.
3. Objectives of the study

3.1 General Objective

The general objective of this study is to examine the administrative accountability in yeka sub
city small tax payers Branch Office.

3.2 Specific objectives

1. To analyze the administrative accountability in yeka sub city small tax payers Branch
Office
2. To assess the mechanisms of implementing administrative accountability in yeka sub city
small tax payers Branch Office.

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4. The main questions of the study
1. What is administrative accountability in Yeka Sub City Small Tax payers Bracnch
Office?
2. What are the mechanisms to implement administrative accountability in Yeka Sub
City Small Tax Payers Branch Offices?

5. Scope of the Study

The study was confined only on business profit tax administration of at Yeka sub city Small Tax
payers Branch Office other branch categories which are administered under the yeka sub city tax
payer’s office are not included in this study.

6. Significance of the Study

The findings of this study can contribute in enhancing the Administrative Accountability of the
selected Sub city in Addis Ababa administration. The government will be able to adopt a comprehensive

strategy, and step up Administrative Accountability, Administrative Accountability to increase tax

revenue. The study has provided feedback to tax officers, tax authority, academicians and regulatory
bodies regarding the application of Administrative Accountability.

7. Limitation of the Study

As Administrative Accountability is a very sensitive issue the researcher has faced big challenge
and difficulty in collecting data and information from both management and tax officers. Some
management were not willing to give the interview taking in to account that the researchers may
be inspector from the tax authority disguising himself as researchers and some tax officers were
not provide true and clear information because of mistrust of the researcher and some are filling
the form indiscriminately without giving much attention to it, as it may interfere with their daily
routine.

8. Organization of the Paper

The term paper organized in 3 chapters to give coherent flow of ideas to the basic findings. The
first chapter explain about the general introduction of the research; the second chapter covers the
review of related literature; third chapter shows the analyses of data collected interview and also,
from secondary sources to an end with findings, conclusions and recommendations respectively.
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9. Methodology of the study

Both primary and secondary data were collected from different sources. Primary data was
collected from Yeka Sub City Small Tax Payer’s Branch Office Ethics Department through
unstructured interview. Secondary data was collected from literatures, reports, internet and
related research papers. (Source of data)

9.1 Research Approach and design

The study adopted a cross sectional design and the research approaches; qualitative and
quantitative were used in which quantitative methodology was a dominant. The reason why the
researcher used quantitative method is just to minimize the subjectivity of results since the
variables is by its nature more of psychological Ruyter et al., (1997). In addition descriptive
research design has been used. Qualitative research was used to describe or explain what is
happening within a study area. Qualitative method mainly includes three kinds of data collection:
in-depth interview, direct observation, and written documents (Patton, 2003). For this study, data
were collected through in-depth interview and documentary analysis.

9.2Sample Design, Sample Size and Sampling Technique

To determine the sample size no formula exists in qualitative research. There is a tradeoff
between depth and breadth, given limitation of time and money (Patton, 2003). Thus, in-depth
interview is conducted with four higher tax officials of Yeka Sub city small tax payer’s office,
with the intent of gathering information that needs clarification and not be achieved through
other techniques. In order to help to hold experienced or concerned respondents, purposive
sampling is used. In such type of sampling, it is not possible to specify the possibility of one
person being included in the sample. And the study was mainly depending on the primary data.

9.3 Source of data/ Data Collection Method

The data of term paper was gathered, through observation, carefully interviewing and
comprehensively reviewing literature. The sources of data are Secondary Data: Secondary data
was obtained from journals, related literature and internet. (Source of data – Repeated)

9. 4Method of Data Analysis and Presentation

After collecting the data, it has been edited, coded and checked to have the required quality,
accuracy and completeness. Then the data has been analyzed which provided descriptive outputs
and the data will be be presented in descriptive way.

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CHAPTER TWO LITERATURE REVIEW

2. THEORETICAL PERSPECTIVE OF ADMINISTRATIVE

ACCOUNTABILITY

2.1 Concepts of Administrative Accountability

Accountability can broadly be defined as the obligation of those holding power to take
responsibility for their behavior and actions. This obligation might stem out of a moral ethical
need to account for one‘s behavior, or out of a legal requirement. It is a relational concept as it
concerns the relationship between those that perform an action or deliver a service, and those on
whom the action or service has an effect. According to Boven and et al, (2003), accountability is
one of those golden thoughts that no one against. It increasingly used in political discourse and
policy documents because it conveys a picture of transparency and trustworthiness. On the other
hand, its evocative powers make it also a very indefinable concept. Dubnick (2002) stated that
accountability has become a sign for good governance both in the public and in the private sector
and he also identify that for anyone reflecting on accountability, it is impossible to disregard
these strong suggestive implication. Bourke, (1998) express accountability, it is an authoritative
or reliable tool of governance to increase efficiency, effectiveness and employee productivity
inside an institution. Donnelly, et al., (2000), indicates accountability is a mechanism aim to
ensure that administrative action and resource uses corresponds to the policies and plans
approved by decision-makers and also Dubnick, (2002) indicates accountability as a tool to
enhance the effectiveness and efficiency of public governance, and has become a symbol for
good governance. Accountability has dominant importance as various scholars: the performance
of an actor; helps to perform in a transparent, fair, and equitable way Bovens, (1998).

Accountability refers to the hierarchical and legal forms of responsibility. This hierarchical
relationship is usually clearly established either in the form of organizational rules that are
formally set or in the form of informal relationships. Accountability lies with superiors and then
subordinates, Administrative accountability is full subjection of public officials and
administrative units to a broad set of constitutional, legal and administrative rules and procedures
that govern closely their performance OCED, (1997) and OCED (1999), evaluation based on the

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accomplishment by public officials and administrative units of the provision and procedures set
by formal rules and regulations and on the correct use of public resources OCED, (1999).
Administrative accountability is related to a person‘s positions in a hierarchy whereby the
superior calls a subordinate to account for her or his performance/s. Bovens (2007), stated within
the department or ministry, first, behavior is bound by rules and regulations; second, civil
servants are subordinates in a hierarchy and accountable to superiors. As confirmed by Blind
(2011), administrative accountability is no longer limited to an internally structured chain of
command though it involves answerability to superiors.
The concept of Administrative Accountability has three dimensions. These are political
accountability, legislative accountability and judicial Accountability. Political Accountability: In
a democratic state, the administration is accountable to the political executives in the first
instance. The bureaucracy work as an advisor of the political executives on matters connected
with policy execution and policy formulation. Legislative Accountability: The political
executives are accountable to the legislature. Whatever policy decisions are taken by the top
administrator is questioned in the parliament. This happens not only to inform the ministers of
public reaction but also to keep a discipline in the administration. Judicial Accountability:
Citizens of the democratic country are provided the necessary legal means to challenge the
policy decisions as well as administrative decisions of the government.

2.2 Implementation of administrative accountability

Administrative accountability is an accountability that requires a clear hierarchy between the
responsibility centers and the units below them. This hierarchical relationship is usually clearly
established either in the form of organizational rules that are formally set or in the form of
informal relationships. Public trust in government may improve in a more responsive
administration with strong stakeholder consensus. Improved public trust can lead to a greater
public willingness to pay for services Denhardt & Gray, (1998;)
Accountability involves two critical aspects: first is determining who should be accountable to
whom and for what and second is developing the institutional mechanisms and incentive
sanction structures on the basis of which accountability is realized (Wikipedia). Rules and
regulations are the primary means by which an administrative system designates responsibility
and authority to its various organs and lays down the procedures for an efficient conduct of
official business. Accountability is about the observance of these rules, regulations and

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procedures in the sense that by applying those, cases of administrative excesses, negligence, and
abuse of power can be checked.

CHAPTER THREE

3. Case analysis of Administrative Accountability

3.1 Analytical framework

In the analytical framework, the accountability mechanisms of Yeka sub city Small Tax Payers
Branch Office as a whole is the mechanisms to implement administrative accountability uses the
internal administrative accountability and the external informal accountability towards
stakeholders which are implemented by some indicators below. To put in equation, the study is
centered on: accountability mechanism is the function of internal administrative accountability
and external informal accountability towards stake holders.
Figure 1 analytical framework for implementation mechanisms of administrative accountability

Accountability mechanisms of Yeka subcity Small Tax payers branch Offices

Internal administrative
accountability

Top-down hierarchical
Management
Job description; charter of
duties; exercise of authority &
compliance of orders

Rules and regulations

Role of rules as guidance;
compliance condition; sanction
for violation

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 Employee Code of Ethics
Reward and punishment
3.2 Administrative Accountability in Yeka Sub City Small Tax Payers B/Office
Accountability can generally be defined as the obligation of those holding power to take
responsibility for their behavior and actions. This obligation might stem out of a moral ethical
need to account for one‘s behavior, or out of a legal requirement. It is a concept as it concerns
the relationship between those that perform an action or deliver a service, and those on whom the
action or service has an effect. In this sense, it is often conceptualized in terms of principals and
agents, where accountability is a function of the leverage that the agents have over the principal.
In addition to this accountability means holding individuals and organizations responsible for
performance measured as objectively as possible. It involves two critical features such as first is
determining who should be accountable to whom and for what, and second is developing the
institutional mechanisms and incentive‐sanction structures on the basis of which accountability is
realized (Wikipedia).
According to Jabbra and Dwivedi(1988) expressed administrative/ bureaucratic accountability
public service accountability involves the methods by which a public agency or a public official
fulfills its duties and obligations, and the process by which that agency or the public official is
required to account for such actions. In rules, regulations and procedures in the sense that by
applying those, cases of administrative excesses, negligence, and abuse of power can be checked.
Yeka Sub City Small Tax Payers Branch Office improves administrative accountability and to
establish a system so as to uniformly manage the civil servants and properly use their knowledge
and skill; prepared Employee code of conduct, to prepared standards of by setting job
description and also rules and regulations . Ethics code is a set of rules outlining the
responsibilities of or proper practices for employees as well as organizations duties and
responsibilities. The violation of any of the provisions of these rules is considered as misconduct.
For such violation, an employee is accused of breach of discipline and is subject to punishment
(The Addis Ababa City Government Civil Servants’ Proclamation No 56/2018)
Yeka Sub City Small Tax Payers Branch Office by using accountability is a kind of management
or administrative control which ensures actual activities in conformity with the recognized
standards and laid down procedures as set standards and measure performance. If the
performance much the standard does not corrective action but if the performance does not much
standards take corrective actions. In addition to this if employees perform below the standard/

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under the indicated plan the administrators to take employee work on training. This is the basic
control processes and it is helps to administrators/managers to monitor the effectiveness of
administration/management. This process is essential accountability mechanism in the branch.

3.3 Accountability Implementation Mechanism in Yeka Sub City Small Tax Payers
Branch Office
Yeka Sub City Small Tax Payers Branch Office is a formal bureaucratic public organization and
it is under such control mechanisms which constitutes the foundation of its internal
administrative accountability mechanisms.

3.3.1 Internal Control Mechanism

Internal control is important to improve the effectiveness and effective work flow of the
organization. There for, before control process the organization its own standards and methods
are established which is to measure the performance of the organizations. Administrative control
mechanisms are internal and external. Internal controls is exercise either by superior over the
subordinates within the chain of hierarch in the organization and it consists of directing,
regulating, supervising, advising, inspecting and evaluating its own performance. On the other
hand external control mechanisms are outside the administrative machinery and work with in the
general framework of the system and it is exercised by the Addis Ababa City Government
Revenue Office.

3.3.2 Internal Mechanisms of Top- to Down Hierarchy Job Description

Internal mechanisms of the branch office to improve accountability and control system one of the
means is job description. It is a contract of duties in branch office outlines the role, in terms of
day to day activities and responsibilities. In the branch office, officials have its own job
description. Job description consists for general tasks, or functions and responsibilities of the
position and also it includes position reports and specifications/ qualifications or skills needed by
the person in the job//source Branch Office Ethics Department/.

3.3.3. Internal Mechanisms of Rules and Regulations

The other internal control mechanism of administrative accountability is in the branch office
using rules and regulations. Rules and regulation is the primary means by which an
administrative system designates responsibility and authority to its various organs and lays down
the procedures for an efficient conduct of officials. Accountability is about the observance of
these rules, regulations and procedures in the sense by applying those cases of administrative

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excesses, negligence, and abuse of power can be checked and by using this rules and regulations
the administrator control the performance of the organization effectiveness.

3.3.4. Internal Control Mechanisms of Compliance of Code of Conduct

In addition of the above internal control mechanisms is code of conduct/Employee ethics code/.
Addis Ababa City Government had established the proclamation number 56/2010 Employees
Code of Conduct. A code is a set of rules outlining the responsibilities for an individual or
organization. The code of conduct is during the performance of his /her duty regulated by the
branch office. The violation of any of the provisions of these rules is considered as misconduct
and for such violation, an employees is accused of breach of discipline and is subject to
punishment. The Addis Ababa City Government Civil Servants’ Proclamation No 56/2010(2018)
article 69 depending on the gravity of the offence, any one of the following penalties may be
imposed on a civil servant for breach of discipline such as oral warning, written warning, fine up
to 15 days salary, fine up to three months salary, down grading for the period op up to two years
and dismissal. This indicated that the implementation of accountability in Yeka sub city small
tax payers branch office is bide by rules, regulations, code of conducts as well as hierarchal top
to down job descriptions.

4. Conclusions
In general the concepts of accountability can generally be defined as the obligation of those
holding power to take responsibility for their behavior and actions. Administrative/ bureaucratic
accountability public service accountability involves the methods by which a public agency or a
public official fulfills its duties and obligations, and the process by which that agency or the
public official is required to account for such actions. In rules, regulations and procedures in the
sense that by applying those, cases of administrative excesses, negligence, and abuse of power
can be checked Jabbra and Dwivedi(1988).

5. Recommendations
Yeka Sub City Small Tax Payers Branch Office improves administrative accountability and to
establish a system so as to uniformly manage the civil servants and properly use their knowledge
and skill; prepared Employee code of conduct, to prepared standards of by setting job
description and also rules and regulations.

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To implement the mechanisms of administrative accountability and improve organizational
effectiveness and efficiency the Branch Office are use to internal control mechanisms such as
hierarchal top to down job description, rules and code of conducts. These mechanisms are used
to implement the administrative accountability.
References

Addis Ababa City Government Civil Servants’ Proclamation No 56/2010(2018) , 26the year No
56. Addis Ababa April 25/2018
Bourke, J.F. (1998). Employee empowerment. Dallas Business Journal, v.21, no.46, pp. 24-32.
Bovens, and etale (2003). The Politics of Blame Avoidance: Defensive Tactics in a Dutch
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Bovens, M.(2007). Analysing and Assessing Accountability: A Conceptual Framework.
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Day, P. and Klein, R. (1987), Accountabilities: Five Public Services, London, Tavistock
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Donnelly R., Paula, K. Ouedraogo & Xiao Y. (2000). Local level institutions and poverty
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