Accountability and Good Governance: An Assessment of National Accountability Bureau (NAB)

Abstract

This study aims to examine the role of accountability in promoting good governance in Pakistan through a case study of the National Accountability Bureau (NAB), comparisons with global anti-corruption models. Accountability constitutes a fundamental pillar of good governance, ensuring that public institutions operate transparently while serving as a mechanism for corruption reduction and public trust enhancement. Pakistan has struggled with systemic corruption and governance failures, prompting the establishment of NAB in 1999 under the National Accountability Ordinance to investigate and prosecute corruption cases across public and private sectors. Despite its mandate, NAB's effectiveness remains contested, with critics highlighting political interference, legal ambiguities, and selective accountability.The study employed a qualitative case study design underpinned by an interpretive research paradigm, utilizing semi-structured interviews with 12 purposively selected participants including NAB officials, policymakers, civil society representatives, journalists, and legal experts. Documentary analysis of NAB annual reports, court judgments, and Transparency International data supplemented primary data collection. Thematic analysis was applied to identify patterns. Findings reveal that while NAB has authorized 3,145 inquiries and filed 920 references between 2015 and 2023, its conviction rate of 36% lags behind international standard. Public trust remains critically low at 32% due to perceptions of political victimization and selective accountability. Comparative analysis demonstrates that NAB's institutional design concentrates excessive powers without adequate checks that impede timely justice delivery. The study concludes that NAB operates within a paradoxical framework that prevents it from fulfilling its governance-enhancing potential. Recommendations include replacing the 1999 Ordinance, bipartisan appointment mechanisms for NAB leadership and ensuring financial autonomy through direct parliamentary oversight. A holistic enforcement-prevention-education model should be adopted, creating specialized departments for corruption prevention, community relations, and transparent case management with public-facing digital dashboards. NAB framework should align with UNCAC standards to address cross-border financial crimes and rebuild institutional credibility.