The concept of accountability has got the following characteristics:

A. Accountability exists in a relationship when for the performance of functions an individual or a body is subject to another oversight, direction or request that the individual or the body should provide justification for their actions.

B. There are various types of accountability like legal accountability, social accountability, political accountability and so on.

C. Accountability can be found only in the institutions and processes of the developed countries.

D. The effectiveness of public officials cannot be evaluated through the process of accountability.