Horizontal accountability contrast with traditional vertical accountability system where the accountee is not hierarchically superior to the accounter (Schillemans 2011). It may alternatively be understood as a form of accountability to third parties. For semiautonomous agencies, independent evaluators, boards of stakeholders or commissioners, journalists, interest groups, and clients can all act as horizontal accountees. In other words, remain accountable to similar status authority. The word "outwards" is key to understand the notion because it infers the accountability of two or more separate, independent authority, where both is under surveillance by each authority (Mulgan 2003). For example, the performance of the election commission accountability can be monitored by judiciary or parliament. From Vertical to Horizontal Accountability Accountability often regarded as "buzzword of the modern era" because of unclear meaning and diversity of the terminology (Mulgan 2003). In simplest term, accountability is a method of keeping citizens informed and authority in check doing misconduct (Aldons 2001). In political science words like transparency, equity, democracy, efficiency, responsiveness, responsibility, integrity, and so on are simultaneously used as synonyms to accountability (Schillemans 2011). There are two ways accountability works: vertical and horizontal accountability (Fig. 1). Vertical accountability denotes a more traditional form of meaning where someone at upper position demands accountability to his subordinates. It is a kind of principal-agent relationship where the principal always asks for the answer to his agents. For example, in a democratic system people (principle) elect a political party (agent) to govern for a period. If they are not satisfied with the government, they withdraw them from power either by the ballot box or demanding resignation or punishment (Head et al. 2016). However, these conventional vertical mechanisms have been criticized by many for limited success holding officials less accountable. The problem is lying within