Abstract:

Accountability, in terms of ensuring openness in public administration, is an important attribute. Certain authorities and managers of public institutions and processes allow evaluation of administrative action. In traditional public administration accountability included control of bureaucracy by politicians and politicians to account to the public through elections. In this regard, attention is given to rules of bureaucratic and legal processes. Accountability in the new public management approach is committed to ensure more managerial and institutional aspects. It focuses on professional accountability. Broader concept of accountability, the audit conducted in the manner set out to question the activities of public administration. Successfully carrying out the objectives of public institutions, in accordance with the fulfilment of the responsibilities is realized by means of control. Accountability is the only one of the control mechanisms for administrative functions. In traditional public administration, accountability is important to ensure the internal audit and bureaucratic control. In the new public management, accountability is carried out by means of performance indicators and results-oriented audits. This new audit approach concentrates on outputs rather than inputs. 

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