This contribution applies the Q methodology to investigate Chinese public employees' accountability preferences under different accountability relationships in delivering public services. We identify four accountability preferences: a vertically oriented accountability, a network‐style accountability, a style of accountability between market and participatory accountability, and a vertically oriented style of market accountability. Our data show that Chinese public employees hold varied accountability preferences in public service delivery, and hierarchy is a relatively popular one. It is suggested that governors should effectively align different accountability relationships with the aim of better steering the behavior of public employees in public service delivery.