The term accountability has come to be used increasingly these days at the United Nations as a key word in the Secretary- General reports, General Assembly resolutions, etc. However, accountability is by nature a "fuzzy" word and views are divergent on the concept, depending upon academic discipline. It appears to be a political reality within the United Nations that there may exist a certain mistrust between Member States over perceptions of accountability, the lack thereof, and ensuing policy implications and consequences. With that background in mind, this policy brief fi rst discusses conceptual matters, including the defi nition of accountability, the question of who bears accountability for what and to whom, and managerial accountability as well as political account- ability in the context of the United Nations. This is followed by a presen- tation of a normative framework for strengthening UN accountability, with the hope that it infl uences the endeavours of practitioners and academics, alike, in respect to making the United Nations more accountable in the role of effective and effi cient global governance.