The article attempts to illuminate how the concept of accountability is diversely shaped and signified in the theoretical legal discourse. It engages in a threefold mapping review: (i) it portrays, according to the basic divide between the angles ‘within the state’ and ‘beyond the state’, the geographical and functional contexts in which real-world political accountability mechanisms exist and interact; (ii) it interprets an influential legitimating discourse that is being used as a benchmark to appraise institutions and political processes beyond the state – the Global Administrative Law project (GAL); (iii) it highlights how this sort of accountability discourse is tied with demands for legitimacy in global governance that cannot be detached from the old political ideals. Largely oriented towards due process, I argue that the GAL project, in order to maintain a normative appeal, should not ignore larger political ideals, however controversial they might be. Otherwise, it remains a manipulable and hence unreliable cause to be endorsed.