The third difference in the dominant View on administrative accountabil- (3 ity suggested in the New Public Management perspective is the reliance on ‘ ‘ privatization. There is a strong emphasis in the New Public Management on privatizing previously public functions whenever possible. Again, this shifts accountability from a public to a private perspective, focusing again on the bottom line. As such, accountability systems in privatized government em- phasize the provision of services and functions that produce desired results in the most cost-effective manner possible while satisfying their customers.