Public sector is currently facing more challenging 21st century global and complexissues. Indeed, it has become a major state and global concern to the fact that there areconstant cases of failures in governance, fraud, inefficacy, and corruption. This studyexplores the relationship of McClelland’s Theory of Needs and how felt accountablemediates employees to be informally accountable for others. Primary data werecollected using a questionnaire survey from 103 employees...