Conceptual Bases of Employee Accountability: A Psychological Approach

The external control of public organizations and their members, commonly referred to as accountability, is an enduring theme in public administration. This article shifts attention from a traditional focus on accountability as a macro-institutional matter to the psychology of accountability, that is, whether and how employees internalize accountability systems. The internalization of rules and expectations varies by individual, which, in turn, has significant consequences for accountability outcomes. We theorize that the micro-foundations of employee accountability are affected by five factors: attributability, observability, evaluability, answerability, and consequentiality. These five dimensions are conceptually distinct but interrelated, representing a deeper common psychological construct of employee accountability. Incorporating the psychological approach of accountability advances the potential of public accountability research. We conclude with a discussion of future research and practical implications.