Establishing accountability systems in organizations

Abstract

Organizational control systems are a central phenomenon, yet despite their significance, research is dominated by top-down command-and-control approaches and contingent models of goaldirected behavior. This paper introduces and empirically explores the concept of accountability system: the set of norms and practices an organization puts in place to assess, reward, and sanction the work engagement and output of an individual. Data from seven organizations are used to explore whether organizations provide distinct, useful accountability systems for individuals working in complex, knowledge activities. The findings show that organizations are struggling to set up accountability systems around the notion of contribution what would help to direct attention and mobilize effort beyond the boundaries of hierarchical control systems.