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This study investigates the effects of social and political accountability arrangements on citizens’ legitimacy perceptions. Accountability arrangements are often suggested to improve the perceived legitimacy of governmental organizations. Based upon a pre-registered vignette experiment with a representative sample of N = 1574 citizens from the Netherlands, we show that social accountability (accountability to citizens) increases legitimacy perceptions, but that political accountability (accountability to politicians) does not affect legitimacy perceptions. These patterns are highly similar for both decision winners and losers, with accountability slightly more important for losers. This has important implications for our understanding of the impact of accountability for perceived legitimacy.
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