Accountability (narrow sense) A widely used definition of accountability is ‘the means by which individuals and organisations report to a recognised authority (or authorities) and are held responsible for their actions’ (Edwards and Hulme 1996, quoted from Mulgan 2000). This definition includes several underpinning notions:

• it is external: ‘account to some external authority’;
• it involves social interaction and exchange: ‘being answerable to someone and accepting of sanctions’;
• it implies rights of authority: ‘to call someone to account, demand answers and impose sanctions’.

Accountability (widely used) denotes a relationship between a rights holder or a legitimate claim (for instance a public good) and the agents or agencies responsible for fulfilling or respecting that right by taking specific action, or desisting from particular actions (duty bearers). In rights-based language, accountability relates to the responsiveness of the ‘duty bearers’ and the voice of ‘rights holders’ to articulate their needs and claim their rights.
Voice refers to the strength of the impetus decision makers or duty bearers receive from rights holders.
Responsiveness refers to the way in which a development agent – public or private – perceives the needs and responds to the demands of particular groups, such as the poor.
Vertical accountability denotes the direct relationship between citizens and their representatives holding public office primarily through the electoral process but also through more direct forms of participation and civic engagement.
Horizontal accountability refers to mechanisms through which different state institutions hold each other to account on behalf of the people. Horizontal accountability primarily implies the executive being answerable to the legislature, the courts, and special agencies of restraint, e.g. human rights commissions; ombudsmen/public protectors; auditors-general; independent electoral commissions; independent central banks; independent revenue authorities; and anti-corruption agencies.
Upward accountability is the answerability of lower ranks to a higher-level authority, for instance a local administration which is accountable to a line ministry.
Downward accountability is the answerability of higher ranks to a lower-level authority, for instance a line ministry which is accountable for support to extension services.
Social accountability denotes the answerability of organisations to the people. It pertains primarily to public administration but can equally mean the accountability of development partners to ultimate beneficiaries in developing countries.
Mutual accountability denotes a reciprocal accountability relationship based on the notion of a contract. It has become an important concept in particular in the aid relationship. The Paris Declaration stipulates that ‘Donors and partners are accountable for development results. A major priority for partner countries and donors is to enhance mutual accountability and transparency in the use of development resources. This also helps strengthen public support for national policies and development assistance.’
Outward accountability describes the accountability of domestic development agents to external donors and development partners, sometimes in tension with, or at the expense of, their domestic accountabilities.
Domestic accountability denotes the range of domestic accountability relationships (see vertical, horizontal, downward, upward, and social).