This book is a response to the need for scientific research on one of the components of quality of democracy, id est accountability. The author analyses thoroughly in cross-section the accountability mechanisms in Poland and Spain. This approach required that each of the issues under investigation be reviewed synthetically, and only the aspects meaningful for the notion of accountability have been explored. This book may be a starting point for further, more in-depth analyses of accountability, not only in Poland and Spain but also in other countries.