Main Article Content
In the article the challenge of multiple accountabilities in Finnish public administration is analyzed from the viewpoints of citizens, legislators and local managers. By asking “accountable to whom”, the definitions, types and forms of accountability are discussed in the theoretical part of the article. The empirical part discusses the survey-based research on multiple accountabilities. The data is gathered through four Finnish surveys. Three types of accountability were identified from the analysis: political, bureaucratic and legal. Related to these types, appropriate instruments and tools of accountability are suggested as well.