The evolution of scientific management produced a plethora of methods and techniques to be used in order to manage and enhance productivity and accountability. The performance management system became one of the fundamental techniques to be employed by both the private and the public sector, in their quest of improving productivity and enhancing accountability. This has managed to draw a relationship between the performance management system and accountability in the public sector context. The extent to which the performance management system can be utilised to enhance accountability, has been articulately presented. International setting and rational for use of the concept of the performance management system have been highlighted. The successes and failures with regard to the implementation of the performance management system and its impact on accountability, mainly, in the context of Lesotho have been highlighted.