Managerial Accountability in Decision Making
Published: 2023
Author(s) Name: Amit Dhiman |
Author(s) Affiliation: Professor, Indian Institute of Management Calcutta.
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Abstract
Accountability of managers for the decisions is a fundamental driving force that often leads to desirable quality of the decision outcomes. Managers (agents) are pulled in multiple directions in a decision context because of the web of constituencies (principals) to whom they are accountable, including to themselves and to more proximal and distal stakeholders. This paper proposes a comprehensive testable model identifying antecedents salient to the decision, the principal’s and agent’s relative power and relations, and agent’s key individual factors as shaping the agent’s felt accountability to the most dominant principal, including self. The paper also identifies key conditions related to accountability form that act as moderators influencing the choice of decision heuristics that agent s may adopt in response to the felt accountability.
Keywords: N.A.
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