The article in question comes to examine the dimensions of the process of accountability of public administration and the perspectives of different institutions on the concept of accountability. Public accountability is the cornerstone of democratic governance and public administration. The emphasis of this position is that any move towards a more professional ethos in public sector management requires better resource use, greater public response, transparency and, in general, public accountability. In this sense, accountability has become the cornerstone of public administration and management as it is the principle that informs the processes in which those holding and exercising public authority can be held accountable for their actions or inactions. The article concludes by integrating the elements of accountability into the broad picture of the effective management concept of the public sector.