Introduction This study intends to find out measurement and accountability that are used in Saudi Arabia in comparison with the Australian environment. These two countries are in different worlds with different economic capabilities one being a developed country another developing country. These countries have different accountability and measurement. Accountability and measurements help public organizations improve their reputations and increase service delivery to the public. It will also help in providing information on the economic environment and social performance of any government in power. Despite such benefits, some public sector operatives do not wish to engage in accountability and performance measurement activities because of the corrupt practices that they practice. Accountability is a moral duty on part of the public sector to relevant stakeholders because it embraces ethical consideration in service delivery from the organization. Context and background to the study The public sector is becoming the focus of the private sector and the general public in the last few years because of the role they play in determining the general direction of the economy. The public sector is involved in creating an economic environment for economic growth in the country. The management of the public sector should therefore be good as well as accountable to the society they serve. Therefore performance measurement should be as per identifiable goals that are related to the public sector service delivery. Statement of purpose and scope of the study The public service in Saudi Arabia is not such efficient as other service sectors in the developed world because of the accountability and performance measurements adopted by these two different opposing governments. The investors who are planning to invest in a country will seek information on business ethics practice that is practiced in a county, legal environment and political environment. A country with good accountability and political environment must have a good accountability and performance measurement of service delivery. Literature review It is imperative to note that any person holding an office or any other non-profit institution or workplace is accountable and lawfully responsible for that particular entity. To be accountable is defined as being responsible and fully answerable for the efficient fulfillment of the assignments of any association or organization. The level by which leaders are successful and independent in discharging their duties responsively determines the accountability of any individual. The general public maintains that the immediate representatives that stand for them in any task must honestly give details in any dealings. It is contemplated that people holding high positions should openly account for their proceedings, decisions as well as the use of public shared assets (Fisse & Braithwaite, 1994). The liability information revealed in any governing system is believed to permit the voters to review the value of policies and the honesty of execution so that the most talented and sincere can be chosen as an overseer. Open responsibility leads to the assortment of policies that will support growth and ensure tha