The emerging influences of the “New Right” and the “New Public Management” have prompted the government to incorporate additional ideas of market principles and responsiveness in their management. A public accountability system is established when the demands for efficiency and answerability increase. Because local governments are currently the major providers of education, examining how the educational accountability system functions in local government is crucial.
    The concepts, types, and operations of accountability systems in local governments were examined. Five types of accountability system, namely hierarchical accountability, legal accountability, political accountability, professional accountability, and social accountability, were considered. Language Enrichment Curriculum of Taipei County (now New Taipei City) was used as the case for study. Document analysis and interviews were used to collect information on how the five types of accountability system functioned in this case.
    Hierarchical accountability lacks the coercive power it is intended to exert. Legal accountability relies mainly on financial control and is often subjected to political intervention. Political accountability has limited influence because of its poor connection with elections. Professional accountability is weak for cultural reasons. Social accountability is vigorous but mainly dominated by interest groups. Conflicts among different accountability systems are often observed and political interventions are common. In addition, suggestions are provided.
 

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APA Format	Lai, Y.-C., & Wang, L.-Y. (2014). Educational Accountability System in Local Government: Current Conditions and Impact. Journal of Research in Education Sciences, 59(3), 97-132. doi:10.6209/JORIES.2014.59(3).04