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As the public sector character and attributes continue to evolve globally, the notion of accountability is identified as the pivot, around which effective public management and good governance revolve. This has followed the wave of neo-liberal reforms in Africa and elsewhere in the developing countries, where the re-invention of government in recent years has earmarked accountability as part of the governance and development imperatives. This article critically analysis the dynamics of accountability in public sector reforms and evaluates its significance in improving efficiency and effectiveness in the public sector. A thorough examination on the practicality of the different accountability mechanisms and relationships is made to provide a case, as to whether the prescribed patterns of accountability under the new managerialism rekindle better hope for developing countries. The theoretical foundations and issues that underpin public