An accountability account: A review and synthesis of the theoretical and empirical research on felt accountability

Abstract

Summary: Accountability is a fundamental element of all societies and the organizations that operate within them. This paper focuses on the individual‐level accountability concept of felt accountability (also referred to in the literature as simply accountability ), which can be described as the perceptions of one's personal accountability. We describe key theories that have formed the theoretical groundwork for the body of felt accountability literature, and discuss the empirical research published since the last major review of the accountability literature in the late 1990s. Empirical research has revealed that accountability has both constructive and deleterious consequences. Moreover, research examining accountability and key outcomes has produced mixed results, suggesting that consideration of moderators and nonlinear relationships are important when examining accountability. Although accountability is an important construct, there are many issues that have yet to be investigated by scholars. We identify limitations and gaps in the current body of the empirical research and conclude the paper with suggestions for scholars striving to make contributions to this line of research. Copyright © 2015 John Wiley & Sons, Ltd.