Different studies in the human rights sector and in the water and sanitation sector have explored the concept of accountability and aimed to formulate how the concept might be applied to the specificities of the sector. However, there is no widely understood or agreed definition of the concept, in particular in the context of the realization of the human rights to water and sanitation. Therefore, clarification of the concept is essential for that sector, which involves a variety of actors related to the realization of those rights, including government entities (i.e., central and local governments and regulators), international organizations, transnational and national corporations and non-governmental organizations (NGOs). There is also a feeling that a strong accountability benefits the improved access to water and sanitation services.