This document discusses accountability in human resource management in the public sector. It defines accountability as accepting responsibility and consequences for performance. It emphasizes building trust between managers and employees to foster accountability. The roles and responsibilities of HR staff, managers, and top management are outlined to facilitate a transition to shared accountability for achieving HRM goals. Specifically, HR staff should focus on value creation, managers should understand HRM regulations, and top management should recognize people as the most valuable resource. Overall, accountability in HRM can improve productivity, innovation, and satisfaction when mutual trust and effective communication are prioritized.