Elements Of Accountability Theory

Essential elements of Accountability Theory (Theory A) are [2]

(1) Planning

(2) Target setting

(3) Motivation

(4) Work Strategies

(5) Responsibility

(6) Role model

(7) Monitoring & Guiding

(8) Accountability

Fig. 1 : Block diagram to represent the components of Theory A.

Based on Focus group method [X – X], we have developed following postulates which connect the above factors of organizational performance.

Postulate 1 : Employee outlook has changed over time.

Postulate 2 : The present day employee has considerable innate potential which the organization is looking for.

Postulate 3 : His knowledge and skill could be enhanced in a conducive environment of necessity and expediency.

Postulate 4 : The organization

Postulate 9 : Responsibility is nothing but efficiency in delivering targets to the required extent and time.

Postulate 10 : Efficiency in individual and organizational performance is based on accountability to oneself, one’s own job and to the job giver.

Postulate 11 : Accountability is sin-qua-non to commitment. The more the commitment greater is the Accountability.

3.1. Theory A Implementation Procedure in an Organization :

Theory A explains a process by which managerial leadership in organizations accomplish task through a series of steps involving the employees influencing to accomplish desirable task efficiently. These eight stages are provided vertically in the following table 1. The steps at each stage are provided horizontally.

Table 1 : Framework of implementation of Theory A.

S. No. Stages Step 1 Step 2 Step 3 Step 4

1 Planning Institutional strength/weakness assessment Problem identification Joint policy formulation Outline for action

2 Target Setting Familiarization Consultation Realization Action plan

3 Motivation Adoption of idea Self exploration Role model Increased

The challenge is to strike a balance between adaptability to changing technology, productivity and stakeholder satisfaction. Conventional managerial practices could not be relied upon heavily because they have been developed on presumptions which have undergone change. Theory A proposes an alternate set of assumptions on human behaviour and work performance which would impact the organizational performance.

(1) Sustainability : Change is universal and irreversible. While confronted by change, the organizations have becomes susceptible to forces around it. Organizations are facing a climate of uncertainty. One way of minimizing this uncertainity is by ensuring a culture of accountability. This could be possible by using a different set of motivator addressing employees as creative human beings which would have an overriding impact on long term