Accountability and Extra-Role Behavior

Accountability is a foundational element of every organization, and it exists at multiple of levels. Every organization, regardless of size, has accountability mechanisms. However, the formal accountability mechanisms adopted by an organization are subject to the interpretations of individual organizational actors. As such, individuals facing ostensibly similar formal organizational accountability systems may feel or experience different levels of accountability. This distinction is critical because it is the perception of reality (i.e., as opposed to reality itself) that drives individual behavior. In this paper, we examined the relationship between accountability and a key organizational outcome—extra-role behaviors. Our results partially support the notion that some level of accountability is essential, but that the relationship between accountability and extra-role behaviors is non linear in nature, assuming a U-shaped form. Implications of these results are discussed.