Why do public agencies seek accountability? The role of audiences

Accountability-seeking behaviors of public agencies are said to be motivated, among others, by attempts at pre-empting stricter mandatory provisions, logic of appropriateness motives, Machiavellian opportunism, reputational considerations, and a perceived need to compensate for the inadequacy of traditional arrangements. However, we do not know when a particular rationale, or a combination thereof, prevails. This study therefore examines how public agencies seek accountability, to whom and for what reason. Relying on data from 15 interviews with top-level managers/directors and 75 survey responses, it demonstrates that the type of audience to whom the account is rendered is a key explanatory factor as to why specific mechanisms become "activated." This study furthermore uncovers why certain rationales are associated with specific types of audiences. Thus, rather than a "holy grail" of one set of driving motivations, our study suggests, one should look at the audience to understand why a public agency seeks accountability.