The Accountability Foundation is a private membership organisation operated by Simon Lusk. It formalises years of work on projects where public officials, companies & others have been held to account for failing to uphold the law or failing to take steps to remedy wrongs. These wrongs include wasted public spending & repeated, wilful environmental damage that is clearly in breach of the law. It also supports pragmatic policy solutions to problems rather than partisan ideology.

The Foundation is based on the premise that personal accountability is often avoided by New Zealand public figures and business people, and that the law is not applied evenly to all New Zealanders.

The Foundation also runs campaigns to get good people elected. Campaigning is undertaken without any preference for party affiliation. It also uses the ballot box to get bad politicians out of public life. It operates on a bipartisan basis, working across the political spectrum to achieve results.