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This article offers a study of the changing role of the state in Denmark under the condition of the overall transformation from government to governance with particular emphasis on the corresponding transition from process accountability to performance accountability. It is argued that although new modes of governance have been introduced, and new interpretations of accountability have been proliferated, neither conventional modes of governance nor older interpretations of accountability disappear. Thus, what we see is a co-existence of competing traditions of governance and different and sometimes contradictory interpretations of administrative accountability, which create potential dilemmas and contradictions for the individual civil servant. Employing an interpretative approach to governance and public administration, the article analyses the constitution of competing traditions of governance and interpretations of accountability, and the way in which these competing traditions and interpretations lead to accountability dilemmas for the individual civil servant.  相似文献   
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