The aim of this article is to present the conceptual meaning of the term 'accountability' by looking at its philosophical-political background in liberal,republican and democratic traditions, allowing connections to be made with the notion of 'being held accountable'. In addition, the article explains the meaning of 'accountability' and its various typologies (vertical, horizontal and social), from the perspective of political science. Following this, some conclusions are offered on the importance of the question of accountability in its substantive rather than legal form