Sommaire: Au sein de la fonction publique quebecoise, la deconcentration des responsabilites et de l'autorite contribue a rapprocher la prise de decision des personnes directement responsables de la fourniture des services aux citoyens et, de ce fait, susceptibles de mieux identifier leurs besoins et les moyens d'y repondre. Cette deconcentration doit s'accompagner de l'implantation progressive de l'imputabilite dans la fonction publique; c'est-a-dire de l'obligation des mandataires de rendre compte aupres des mandants et d‘etre sanctionnes, quant a l'usage “convenable” de l'autorite deleguee, a l'exercice adequat de leurs responsabilites et a l'atteinte des resultats attendus. L'implantation de l'imputabilite doit s'inscrire dans un processus de changement continu, sequentiel, porteur d'une philosophie mobilisatrice, qui consolide ce qui existe deja et respecte la specificite de la fonction publique. L'imputabilite interne se caracterise par une reddition de comptes de bas en haut de la hierarchie et se concretise par la fixation d'objectis precis et la delegation des pouvoirs necessaires a leur realisation. Par ailleurs, la forme “d'imputabilite” possible au sein de la fonction publique se distingue de la pratique des entreprises privees. Ainsi, l'imputabilite implique de favoriser des modes de gestion axes sur l'atteinte des resultats, au lieu de modes axes sur le respect des processus. Mais la fonction publique, par sa nature meme, est tenue a une application impartiale, integre, transparente et equitable des programmes destines aux citoyens. II faut non seulement des resultats qui temoignent du respect de ces notions, mais aussi des processus qui le garantissent. Par ailleurs, l'atteinte des resultats n'est pas toujours facilement mesurable, surtout lorsque ces resultats concernent des valcurs aussi abstraites que la qualite de vie ou le droit a des services de sante. Bien que l'imputabilite privilegie les controles «a posteriori» sur les resultats, il reste necessaire de conserver certains controles «a priori» sur les ressources et les depenses les plus importantes, quitte a prevoir une normalisation allegee d'un aussi grand nombre possible de gestes administratifs. Plusieurs mesures ont ete mises en place au sein de la fonction publique quebecoise et concourent au developpement de l'imputabilite. On peut signaler notamment le regime d'imputabilite des sous-ministres et le systeme des attentes signifiees aux cadres superieurs. L'imputabilite exige egalement que les fonctionnaires, a tous les niveaux, possedent une comprehension adequate de la finalite des gestes qu'ils sont appeles a poser et des processus qu'ils gerent. Les demarches de planification strategique et l'implantation de la qualite totale vont dans ce sens. Il ne faut toutefois pas en deduire que l'imputabilite est realisee, bien au contraire. Cependant, la fonction publique quebecoise se rapproche de plus en plus de la forme particuliere d'imputabilite que sa nature et ses contraintes autorisent et cette imputabilite interpelle l'ensemble du personnel de la fonction publique a tous niveaux, selon ses fonctions, son role et ses responsabilites. Elle implique que des objectifs precis et comprehensibles aient ete fixes et que chacun se sente concerne et puisse questionner les ordres recus en fonction des objectifs fixes. Abstract: Within the Quebec civil service, the deconcentration of responsibility and authority helps bring decision-making closer to the people directly responsible for providing services to the public, as they are more likely to be able to identify the people's needs and the means to meet those needs. This deconcentration must be accompanied by the gradual establishment of accountability within the civil service - that is, the obligation of civil servants to account for their actions to their superiors and to be evaluated as regards the “appropriate” use of their delegated authority, the adequate fulfilment of their responsibilities and the achievement of the expected results. The implementation of accountability must occur within a continuous, sequential process of change based on a mobilizing concept and consolidating the gains already achieved even while respecting the specific characteristics of the civil service. Internal accountability is characterized by bottom-to-top reporting within the hierarchy and translates into the setting of specific goals and the delegation of the powers required for their implementation. Moreover, the type of accountability feasible within the civil service is different from private sector practice. Thus, accountability involves management methods based on the achievement of objectives instead of process-based methods. However, by its very nature, the civil service must ensure impartial, honest, transparent, and fair application of the programs designed for the citizens. In addition to results that are in line with this concept, there must also be processes that guarantee them. Furthermore, the achievement of the objectives is not always easy to measure, particularly when those objectives involve such abstract values as abstract as the quality of life or the right to health services. Moreover, although subsequent verification of the results achieved is preferred for accountability purposes, there must nevertheless be some advance controls over major resources and expenditures, perhaps by providing simplified standardization of as many administrative actions as possible. Several measures implemented within the Quebec civil service have contributed to the development of accountability, such as the deputy ministers' accountability system, and the system of expectations specified to higher managers. Accountability also requires that civil servants at all levels have an adequate understanding of the purpose of the actions they are required to take and of the processes they manage. The strategic planning procedures and implentation of total quality are steps in that direction. However, one must not conclude from this that accountability has been achieved; far from it. The Quebec civil service is getting increasingly closer to the special form of accountability that its nature and constraints allow. This involves civil service staff, at all levels, according to their functions, their roles, and their responsibilities. It implies that specific, comprehensive objectives have been set and that everyone feels involved and is able to question the orders received in terms of the objectives set.