Managerial accountability means both a clear focus on performance and compliance with rules. It requires holding managers accountable for results by assigning them responsibility, delegating authority for decision making, and giving them the autonomy and resources necessary to achieve the expected results. In the Western Balkans, achieving progress with public internal financial control and public administration reforms more generally has proven especially difficult in the absence of good conditions for managerial accountability.

This Paper analyses the state of play regarding managerial accountability in the region based on the Principles of Public Administration developed by SIGMA in collaboration with the European Commission. This paper has also benefitted from broader OECD analytical work, including OECD standards and policy frameworks. It explains many of the current barriers to the development of results-oriented accountability of managers. Its objective is to advise key state authorities in the Western Balkans on how to develop favourable conditions for managerial accountability.