The article presents scientific research on certain assumptions concerning electoral accountability and provides conceptual insights. The central hypothesis is to demonstrate the illusory nature of accountability for the exercise of power once the electoral process comes to an end. An analysis is made of the character and epistemic value of electoral accountability as a myth – a creation structuring an image of political reality. The research is supported by empirical evidence from contemporary social studies. The purpose of the article is to show that the concepts of representation and accountability in political relations are mythical constructs; such an insight allows us to better understand the false expectations those constructions lead to. The study takes an international approach and contributes to worldwide deliberations on political representation.