Abstract
Accountability is an important organizational phenomenon that has been recognized by both academicians and practitioners as a fundamental element in the successful operation of organizations (Tetlock, 1985; 1992; Ettore, 1992). However, the current state of accountability research is such that scholars understand certain aspects of accountability but lack a complete understanding of the accountability phenomenon overall (Frink & Klimoski, 1998).
Using the phenomenological approach (Tetlock, 1985, 1992), Frink and Klimoski (1998) made a call for models of accountability that examine both external (to the person) and internal conditions, objective and subjective factors, and formal accountability mechanisms (e.g., accounting procedures) and informal accountability mechanisms (e.g., norms and culture). However, to date, scholars have yet to offer a comprehensive model of felt accountability in organizations. This dissertation seeks to address this void by proposing a comprehensive model, and testing a portion thereof, which addresses each of these fundamental components of the accountability process.
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