1 Redefining accountability in a strategic perspective to enhance performance Raphael Zumofen PhD Student IDHEAP | Institut de hautes études en administration publique Swiss Graduate School of Public Administration Université de Lausanne Bâtiment IDHEAP | CH-1015 Lausanne +41(0) 21 557 40 86 | +41 (0) 79 567 18 22 raphael.zumofen@unil.ch | www.unil.ch/idheap Paper prepared for the 2015 International Research Society for Public Management (IRSPM) conference Panel L 101 – Open Panel - University of Birmingham, 30 March - 1 April 2015 ___________________________________________________________________________ Abstract In contemporary society, accountability and performance have obtained a new status of golden concepts. While accountability has expanded and diversified, performance worries have become more prevalent guiding policies towards the reinforcement of the first concept to stimulate the latter. It is thus worth questioning the Ŷorŵatiǀe assuŵptioŶ that ŵore aĐĐouŶtaďilitLJ is ŶeĐessarilLJ good ďLJ askiŶg ǁhether there is a daŶger of too much accountability or too many accountability relationships. In order to make it work, it seems that accountability has to dealt with under certain circumstances and with specific managerial and strategic processes. The objective of this article is to redefine the accountability process in strategic and managerial way in order for it to contribute positively to performance. This paper will first look at accountability on the conceptual side, going through the various traditional models. It will then detail the managerial and strategic aspects too often forgotten while defining the concept. It will then describe the conceptual and practical difficulties encountered by public organization while trying to maximize accountability and performance at the same time. The last part of this paper will suggest a conceptual model based on a new definition and explain each stage of this new model that could be used in a strategic manner by various organizations.