Government employees have to demonstrate a high standard of ethics and integrity in conducting public service. Ethical standards are one of the key indicators adopted by many international institutes to evaluate the competitiveness of the public sector. As long as the service or regulatory process of the public sector is lacking transparency and effective anti-corruption mechanisms, the public, as the citizen or the customer, will have to pay extra burdens that eventually will cause its dissatisfaction and loss of trust in the government. Recognizing the importance of such a critical issue, many member countries of the OECD have begun to undertake efforts to restructure or rebuild ethical infrastructures. The purpose of this paper is first to propose a new theoretical framework of public service ethics that is centered on performance accountability. The remainder of the paper will explain how the framework can be implemented in practice by analyzing the experience of the OECD nations and the International Transparency.