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Employee accountability in Indonesia: The role of formalization, managerial monitoring behavior and perceived competence

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  • Deri Natria
  • Samian
  • Corina D Riantoputra

Abstract

Accountability is an imperative element of organizations that Human Resource Management establishes as a behavior guideline. It encourages employees to be responsible for decisions and actions they took. Employing Social Cognitive theory, this study aims to investigate the mechanism of how formalization influences employee accountability. We hypothesize that this relationship is mediated by managerial monitoring behavior and perceived competence. Data was collected from 331 employees of a government agency in Indonesia. Structural equation modelling analysis reveals that (1) formalization directly and indirectly influences employee accountability, and its direct effect is higher than its indirect effect, suggesting the importance of formalization system in Human Resource Management; (2) the contribution of perceived competence as a mediator between formalization and employee accountability is higher than the contribution of managerial monitoring behavior, suggesting the importance of micro-foundations of Human Resource research; (3) the relationship between formalization and employee accountability was serially mediated by managerial monitoring behavior, which was preceded by managerial monitoring behavior for task performance and continued by managerial monitoring behavior for interpersonal facilitation This study contributes to international Human Resource Management literature by explaining the mechanism by which formalization affect accountability.

Suggested Citation

  • Deri Natria & Samian & Corina D Riantoputra, 2022. "Employee accountability in Indonesia: The role of formalization, managerial monitoring behavior and perceived competence," PLOS ONE, Public Library of Science, vol. 17(12), pages 1-17, December.
    • Handle: RePEc:plo:pone00:0278330
    DOI: 10.1371/journal.pone.0278330
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    References listed on IDEAS

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    2. Vivian Chen, Chun-Hsi & Yuan, Mei-Ling & Cheng, Jen-Wei & Seifert, Roger, 2016. "Linking transformational leadership and core self-evaluation to job performance: The mediating role of felt accountability," The North American Journal of Economics and Finance, Elsevier, vol. 35(C), pages 234-246.
    3. Marko Pitesa & Stefan Thau, 2013. "Masters of the universe: How power and accountability influence self-serving decisions under moral hazard," Post-Print hal-00814565, HAL.
    4. Henry Mintzberg, 1980. "Structure in 5's: A Synthesis of the Research on Organization Design," Management Science, INFORMS, vol. 26(3), pages 322-341, March.
    5. Marko Pitesa & Stefan Thau, 2013. "Masters of the universe: How power and accountability influence self-serving decisions under moral hazard," Grenoble Ecole de Management (Post-Print) hal-00814565, HAL.
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