| dc.description.abstract | This study examines the impact of accountability on organizational performance and its antecedents and redefines its practice in Taiwanese firms. In the U.S. high-tech industry,accountability means “taking responsibility for results,” but in Taiwan it is often misinterpreted as holding people accountable after the fact. The study finds that when
employees clearly understand the objective and key results, they are more motivated to take responsibility, cooperate actively, and demonstrate higher levels of accountability,
which in turn enhances organizational performance. Achievement-oriented employees are more engaged in their work when they are willing to accept challenges and enjoy the sense
of accomplishment after overcoming difficulties. Coaching leadership by supervisors helps employees better understand the objective and key results through clear guidance,
feedback, and support, which can also further enhance their responsible behaviors.
This study focused on employees working in private companies in Taiwan, and was conducted online using Google Forms, with a total of 293 valid questionnaires. The results of this study show that objective and key results have a direct and significant positive impact on employees′ responsible behavior and work engagement, and that job involvement also has a direct and significant positive impact on employees′ responsible behaviors. Objective and key results were found to have a significant partial mediating effect on employees′ accountability behaviors through work engagement. However,
achievement orientation and coaching failed to significantly mediate these relationships.
Based on this empirical finding, this study proposes management practices that identify objective and key results, promote job involvement, and demonstrate high levels of
responsible behaviors to achieve shared organizational goals.
Keywords: OKR (Objective and Key Results), Accountability Behavior, Job Involvement, Achievement Orientation, Coaching Leadership | en_US |