Who typically reports to a coo?

Who typically reports to a coo?

Accountability in Mexico

This conception of accountability is legally supported in Article 48 of Law 1757 of 2015, by which provisions are issued regarding the promotion and protection of the right to democratic participation and, defines accountability as:

Accountability is an opportunity for society to evidence the results of the entity in accordance with the fulfillment of the mission or fundamental purpose, in addition, to the effective delivery of goods and services aimed at satisfying the needs or social problems of its value groups. Likewise, it allows to make visible the actions developed for the fulfillment of citizens’ rights and their contribution to peace building.

Approaching accountability from a human rights and peace approach modifies the way this process is understood and carried out, as well as the content of the information on which accountability is based. Therefore, the human rights approach requires that accountability be understood as practices that:


At the bottom of the management hierarchy are first-line managers, also known as supervisors. They are in charge of the day-to-day supervision of workers, as well as executing specific activities within the company.

Middle managers are in charge of supervising first-line managers and reporting to top management. In turn, they play the role of organizing and making the most efficient use of human resources and other goals within the organization.

Both the success and failure of a company depend to a large extent on the leadership exercised by top managers. While its function is based on the resolution of problems and generation of new projects and business goals.

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He is technically responsible for the development and proper functioning of information systems from an execution perspective. He is usually in charge of the engineering team and technical strategy.

He is in charge of the security of the company in different aspects such as organization, physical and technological aspects. He is the one who must ensure the security of the company in the future and analyze the appropriate conditions for its current operation.

Importance of transparency and accountability

Although the term accountability is part of everyday political language, it is important to point out that the discussion on the subject originated in English-speaking countries and, therefore, there is no exact translation for the original concept.

O’Donnell sees vertical accountability as a direct mechanism between citizens and government bodies. It involves two or more actors linked by the assignment of a power or mandate and is manifested through two actions: citizen voting and media reporting. Although it is the accountability with the most political and ideological difficulties, it is the most significant in democratic theory.

In addition to O’Donnell’s classification, several authors suggest including a new category: diagonal accountability. This implies the participation of the vertical structure (citizens) in horizontal mechanisms so that they participate together with the rulers and administration in the evaluation and punishment of corrupt acts.[12] Their vision assumes that citizens should be informed about decision making and have sufficient mechanisms to sanction and be actively involved in the horizontal plane of accountability. Diagonal accountability is more than an action from the outside because society participates directly in the internal control of government.

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María Barón is the Global Executive Director of Fundación Directorio Legislativo, an NGO in Argentina that works in a network with other civil society organizations (CSOs) in the region and the world around the strengthening and opening of the Legislative Branch. María is also the civil society co-chair of the Steering Committee of the Open Government Partnership (OGP) together with the government of Korea.

We recently spoke with Maria Baron about the relationship between CSO accountability and CSO empowerment, as well as protecting civic space and transforming power relations. We also asked her how the Open Government Partnership could contribute in this regard.

MB: On the one hand, it is important that those who exercise power are accountable for their decisions. On the other hand, power relations affect the directionality of the accountability exercise.

The openness of donor decision-making processes is not limited to consultations with organizations receiving support or funds. International donors and CSOs sometimes consult with CSOs in the countries where they operate or implement projects, but the internal decision-making cycle is not transparent, as there is no accountability for how the inputs collected have been considered. In most cases, there is no feedback from donors and international CSOs on how the feedback collected has been used.

Who typically reports to a coo?
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