The perceived factors that drive accountability in private sector organisations of South Africa

Abstract

Accountability is crucial for the effective functioning of organisations and is associated with enhanced performance. Although private sector organisations are fundamental to economic expansion, research into accountability within this sphere is limited, with the majority of studies focusing on public sector organisations. This study seeks to fill this gap by examining the elements that drive accountability, the mechanisms through which it can be implemented, and the intricacies of their interplay. Semi-structured interviews were conducted with nineteen managerial and junior employees. The analysis was conducted using the Atlas.ti software, from which codes and categories were derived to generate accountability concepts. Findings reveal that role clarity and expectations, recognition, organisational culture, moral principles, and personal development are primary factors influencing accountability. The study identified the top five mechanisms for enacting these factors with performance management systems as the primary ones. This research provides insights for business and academic literature as it provides an understanding of the influential drivers of accountability and the mechanisms to enact them to promote organisational performance.