Beyond Disclosure: How Audit Culture Transforms Transparency into Public Trust in Democratic Governance
Authors
Elman Azizov
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Annotation
The paper explores how audit culture redefines transparency in democratic governance by transforming oversight into a form of ethical communication. Drawing on contemporary public-sector reforms and the experience of the United Nations Office of Internal Oversight Services, the study demonstrates that legitimacy grows not from the quantity of information disclosed but from the public’s ability to interpret such information as evidence of fairness. The author argues that audit culture bridges bureaucracy and trust by linking financial accuracy with moral understanding, offering a practical framework for governments seeking to restore confidence through reflective accountability.
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Authors
Elman Azizov
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References:
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