Different views of accountability

Accountability is a complex and multifaceted concept (Sinclair, 1995) that is made operational through relationships between individuals and organisations (Ebrahim 2003). While accountability may be difficult to define (Ebrahim 2003, Goddard 2005) there is a consensus that it involves a rendering of an account and therefore the provision of information. Underpinning the concept of accountability is the notion that one person is responsible to another, and is obliged to render an account of their decisions and actions to another party. In this study the understanding of accountability held by local government managers and elected councillors will be explored. The research reported in this paper describes how managers and councillors, in Victorian local government, perceive and understand the concept of accountability in a New Public Management (NPM) environment. Results were analysed determine if there were any differences as a result of the location of the council or the position held by the respondent.