Accountability was assumed to positively affect performance for the public sector. However, the relationship between accountability and performance has not been widely explored for public accountability research. Moreover, the performance-oriented accountabilities may not work well for the public sector because public employees would feel uncomfortable to such performance-oriented system and their felt accountability was low. This study purses two aims through Study 1 and Study 2: 1) to produce the quantitative evidence on the impact of accountability on organizational performance for the public sector, especially the context of Human Resource Management (HRM) systems of US federal government, and 2) to develop new measurement scale of felt accountability that is suitable to Korean and US government with desire to develop global measure. The study found in Study 1 that accountability manifested in three major HRM systems-staffing, performance evaluation, and compensation- positively and significantly positively influenced the work unit performance of federal organization, using 2012 Federal Employee Viewpoint Survey (FEVS). However, existing data such as FEVS has limitation in measuring felt accountability whose role can explain the causality between accountability and performance for the public organization. In Study 2, new survey items to measure the felt accountability are created based on literature, interview, and focus group consisting of public officials working in Korean central government and US government. The new scale is expected properly to measure the felt accountability.