Rendición de cuentas (del inglés, Accountability) es un término político que se refiere al seguimiento y vigilancia que un individuo o un colectivo hace sobre las acciones, toma de decisiones, políticas ejecutadas y, en general, el desempeño del respectivo poder político. Para ello, es importante que el individuo o el grupo (ciudadano y ciudadanía cuente con las herramientas para llevar a cabo ese seguimiento y vigilancia, que el poder político (sea una institución o un funcionario público) tenga el deber de informar, explicar y justificar sus actuaciones, y que dicho individuo o grupo cuente con el derecho y los mecanismos para evaluar y tomar decisiones frente a lo expuesto, ya sea solicitando medidas al gobierno al mando o incidiendo directamente mediante un proceso electoral

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In ethics and governance, accountability is answerability, blameworthiness, liability, and the expectation of account-giving. As an aspect of governance, it has been central to discussions related to problems in the public sector, nonprofit and private (corporate) and individual contexts. In leadership roles, accountability is the acknowledgment and assumption of responsibility for actions, products, decisions, and policies including the administration, governance, and implementation within the scope of the role or employment position and encompassing the obligation to report, explain and be answerable for resulting consequences. In governance, accountability has expanded beyond the basic definition of "being called to account for one's actions". It is frequently described as an account-giving relationship between individuals, e.g. "A is accountable to B when A is obliged to inform B about A's (past or future) actions and decisions, to justify them, and to suffer punishment in the case of eventual misconduct". Accountability cannot exist without proper accounting practices; in other words, an absence of accounting means an absence of accountability. Accountability is an element of a RACI to indicate who (or group) is ultimately answerable for the correct and thorough completion of the deliverable or task, and the one who delegates the work to those responsible. There are various reasons (legitimate or excuses) why accountability fails.

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