This study aims to introduce accountability acceptance, defined as the extent to which employees embrace versus resist being held accountable, and examines its individual-level antecedents. Unlike felt accountability, which reflects perceived external evaluation pressure, accountability acceptance captures an internalized, identity-consistent orientation toward responsibility itself.
The authors used structural equation modeling to test the research model across two independent and diverse samples of full-time US workers. The first sample used a paid professional surveying agency and the second used a snowball sampling technique from multiple universities.
Employees higher in trait anger and entitlement were less likely to accept accountability whereas those with an internal work locus of control were more likely to embrace it. These relationships were consistent across samples, supporting the robustness and generalizability of the findings.
This research advances accountability theory by reframing it from a top-down control mechanism to an employee-driven orientation grounded in identity processes. By conceptualizing accountability acceptance as a self-definitional stance toward responsibility, this study offers a novel identity-theoretic explanation for why employees differ in their responses to being held accountable.
