Toward a Psychological Theory of Accountability

Accountability is becoming an increasingly significant concept in the management literature. The traditional association of accountability with budgetary control and hence an economic perspective has been expanded to include responsibility for the worth of the individual as advocated in human resource accounting. The demand for accountable performance has also increased. Although the term accountability is becoming more visible, there has been relatively little work done in understanding the psychological processes involved. Two questions arise. First, what establishes accountability? Second, what motivates accountable behavior? This paper attempts to provide a basic groundwork for answering these questions.