The traceability of actions performed on a system to a specific system entity (user, process, device). For example, the use of unique user identification and authentication supports accountability; the use of shared user IDs and passwords destroys accountability.
He highlights that in this new context, the additional dimensions of accountability have led to the emergence of "multiple accountabilities" and increased the level of complexity in accountability structures.
"Public Management Failing Accountabilities and Failing Performance Review." International Journal of Public Sector Management 9 (5/6): 125-137.