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As the public sector character and attributes continue to evolve globally, \nthe notion of accountability is identified as the pivot, around which \neffective public management and good governance revolve. This has \nfollowed the wave of neo-liberal reforms in Africa and elsewhere in the developing \ncountries, where the re-invention of government in recent years has earmarked \naccountability as part of the governance and development imperatives. This article \ncritically analysis the dynamics of accountability in public sector reforms and \nevaluates its significance in improving efficiency and effectiveness in the public \nsector. A thorough examination on the practicality of the different accountability \nmechanisms and relationships is made to provide a case, as to whether the \nprescribed patterns of accountability under the new managerialism rekindle better \nhope for developing countries. \nThe theoretical foundations and issues that underpin public sector \naccountability are provided, before engaging its unfolding dynamics and \nchallenges. It is then argued that, whereas the need exists to transform public \naccountability mechanisms to foster continuous improvement. Those who \ninspect, audit and review public service management should be able \nto appreciate the constraints under which public servants operate, and \nthe circumstances in which they have little or no control. The businesslike \nperformance measures are important in spearheading output and \noutcome orientations. However, the traditional public service values such as impartiality, representation, integrity, fairness, welfare and justice, \nshould not be abandoned since they represent the basic requirement \neliciting public interest.
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