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The second part is the personal side of accountability, as distinct from the organizational. A manager is, by definition, someone who takes personal responsibility for the achievement of results. This may require some form of contractual arrangement so targets are specified for the manager to work towards. As an OECD paper argues (1998, p. 54):
There have been some instances where it has been difficult to establish who is responsible for what and to whom, especially where separate agencies are set up at arm’s-length from the Minister. In order to avoid confusion, which can damage good management as well as accountability, the underlying principle should be that the most senior person is to be held accountable if he or she were involved or should have been involved. Specifically, this means senior management is not necessarily held accountable for an isolated instance of wrongdoing or poor service by a subordinate, but senior management would be held accountable if this were systemic, and especially if senior management did not take adequate preventative action. Once accountability is clarified along these lines, it should be possible to reconcile the need for proper accountability with devolution of responsibility.
In this way senior managers would be accountable, but not unfairly or unreasonably. This is a more realistic form of accountability in that the most senior person in the organization with the actual carriage of a task is the accountable person. It is unlike the traditional model where accountability only occurs at the top.
It is even possible for accountability to be enhanced by the public management reforms. Both organizationally and personally, accountability may be improved because the principals-the politicians and the public-have far better information on the activities of their agents-the public service, while those agents are required to take responsibility for what they do and what they achieve. The managerial changes promise greater transparency, so that achievement of particular programmers can be seen better than was ever the case before. This may actually improve accountability in that failure to achieve objectives should be more visible than under the old system. Yet there are problems of accountability, or potential problems.