| Summary: | Much of the accountability literature itself examines governance issues, be it decision-making and delegation, EU policy and decision-making mechanism, regulatory status, multi-level governance, executive power and bureaucracy. Financial responsibility is at the center of political responsibility and, however, issues related to financial management have been marginalized in school discussions on the EU. Audit and evaluation involve examining the development of policies, implementation procedures and their consequences to provide an assessment of the economy, efficiency and effectiveness of an entity or activity. From the sociological and discursive point of view of institutionalism, responsibility is "carried out" by the EU institutions, on paper and in meetings, each trying to define the standards of responsibility. Special reports offer the opportunity to "account" for EU policy and thus "account" for the success or failure of the implementation of the Commission and the Member States.
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