Abstract
This study developed an analytical framework enabling a better understanding of the relationship between accountability and public trust through the moderation effect of public participation. To test the relationship empirically, a cross-sectional survey was conducted in three local governments of two provinces in Nepal. The results demonstrated that the constructs of transparency, responsiveness, and public participation were significant predictors of public trust in Nepal, whereas liability and controllability were not significant predictors. These findings suggest that trust in the government depended on the governmentʼs performance and cultural aspects of people in Nepal, with performance aspects being more influential. These findings have theoretical and practical implications. The study contributes to the “performance-trust model” presented in the existing literature by adding the moderating effect of perceived public participation.