Public policies can be defined as; actions, which governments select to do or not to do, or a series of actions that are developed and implemented by the governments or public organizations. According to Easton (1965); stages of public policy process are agenda setting, policy formulation, implementation, budgeting and evaluation. In public implementation stage three different approaches may be adopted. One of them is top-down approach, which means that public policy implementation should start with a decision made by central government. Second one is bottom up approach, which means that local actors take should take more initiatives during the policy implementation stage. Thirdly, hybrid approach means that both central and local actors must take the responsibility of policy implementation rationally. The public policy approach has changed after 1970s. Welfare state approach, which was adopted after the Second World War, made the governments to operate in new fields. Governments could not reach the success of private sector in many of the fields where private sector operated as well, and consequently welfare state approach experienced a crisis by 1970s. By this crisis, accountability approach was brought to agenda together with economy, effectiveness and efficiency in public administration. Accountability can be defined as; necessity of living up to expectations of the citizens and serving them for the ones having the public power. In the new era, public administrators and politicians have to behave responsible for the policies they implement and they have to give information to the community and voters about the policies. Politicians and public administrators have to take non-governmental organizations and citizens into account, when they presume to do something regarding public. Types of accountability are political accountability, administrative accountability, legal accountability and professional accountability. One of the factors, which are mostly effective on accountability, is information asymmetry. Public administrators and politicians have far more information than the individuals whom they account. Therefore, the level of accountability is generally, determined by the accountants. Public authorities make expenditures in the name of public. Accountability of public authorities means that they are democratic and transparent at that rate. Besides, when we take into account that administration systems all over the world show more tendencies to be more transparent and more democratic in the new era, we can easily suggest that accountability will get more important for the countries all over the world. On the other hand emergence of accountability is not the same in every country. Some factors such as: statue of the government, democratic level of the country, effectiveness of civil society, development level of human rights, political poverty of the government and development level of legal structure play an active role in accountability of both politicians and public administrators. Due to many factors being effective on accountability, the level of accountability in different countries is determined by these factors in those countries. In this study, public policies, processes of public policy, concept of accountability and cases of different countries on accountability will be dealt. Fort his aim, literature has been examined and valuable information has been compiled from the literature.