“…That is, when decisions are nontransparent, inefficient or out of accordance with certain rules and regulations, this deviation must be accounted for at all stages. Thus, the interview statements make clear why accountability, a common core value in the quantitative study (see table 1) and a concept that deserves more and more attention from PA scholars in different shapes and forms (see, for example, Koppell 2005; Dubnick and Justice 2006), is so crucial in both sectors, and why, in difficult situations, it becomes even more important than transparency, incorruptibility, lawfulness, efficiency and effectiveness. When, for whatever reason, other values cannot be fully actualized, this failure must be accounted for at all times independent of the circumstances and conditions involved.…”