Romzek and Dubnik (1994) signal four alternative systems of accountability based on variations in two critical factors: Source of agency control (internal vs. external) and Degree of control over agency actions (high vs. low):
Hierarchical/Bureaucratic accountability systems (internal control, high degree of control over agency actions)
Legal accountability (external control, high degree of control over agency actions)
Professional accountability (Internal control, Low degree of control over agency actions)
Political accountability (external control, Low degree of control over agency actions)
In particular, a crucial issue pertains the relationships between the accountor and the accountee that, especially in innovative fields or within the public sector, have frequently led to an excessive emphasis only on the aspects related to the outcomes and the results achieved. This has fostered the compulsive adoption of variously conceived systems to monitoring and evaluating the performance, often in the search of an irrational and obsessive “measurement culture”.