The Impact of Accountability on Organizational Performance in the U.S. Federal Government: The Moderating Role of Autonomy

It is often assumed that a greater level of accountability will positively affect the performance of public organizations; however, this relationship has not been studied extensively in public administration. This study provides quantitative evidence regarding the impact of accountability on organizational performance in the U.S. federal government. Specifically, we examine the association between the levels of organizational performance and accountability in three functions of human resource management (HRM)—staffing, performance evaluation, and compensation—as perceived by employees of public organizations. Further, we test whether the level of autonomy perceived by the employees influences the association between accountability and performance. The findings suggest that the levels of accountability manifested in staffing, performance evaluation, and compensation all positively and significantly affect organizational performance. Moreover, employee autonomy tends to amplify the positive impact of accountability on performance in two HRM functions—staffing and compensation.