This research aims to find out and analyze the effect of the clarity of budget targets, reporting systems and accounting controls on performance accountability in the agricultural sector. Based on the calculation results using Slovin formula, the sample of the study was 158 samples consisting of 18 Agricultural Offices of South Sumatra Regency. Data analysis method uses Multiple Regression. The results of the study show Clarity of Budget Objectives, Reporting Systems and Accounting Control in the Agricultural Sector (Case Study in PTPH Service of South Sumatra Province) has a positive and significant influence on Performance Accountability. The reporting system has a more dominant influence on Performance Accountability compared to Clarity of budget targets.