In a research note in the current issue of Governance, Albert Van Zyl poses “the most critical question for activists and scholars of accountability: How and when does transparency lead to greater accountability?” Van Zyl’s note looks particularly at the role of civil society organizations (CSOs) in demanding and using government budget information, drawing on case studies of CSO activity in eleven countries in Africa, Latin America and South Asia. Accountability is achieved, Van Zyl suggests, when CSOs are active and closely engaged with legislators, auditors, and other formal oversight institutions. But research is still needed on the kinds of engagement that are most likely to enhance accountability. Read the research note.