A New Method for Measuring Organizational Authority and Accountability: Quantitative Approach

  • Miloš Vladimir Jevtić University of Belgrade, Faculty of Organizational Sciences
  • Milica Milorad Jovanović University of Belgrade, Faculty of Organizational Sciences
  • Jovan Krivokapić University of Belgrade, Faculty of Organizational Sciences
Keywords: Organization, Authority, Account,

Abstract


This paper suggests a new approach to measuring the alignment of authority and accountability of different positions within an organization. According to the controllability principle, accountability and authority should be aligned for achieving better organizational results. Nevertheless, there is still a research gap in the quantification of this alignment. Thus, this paper aims to improve the method of measuring authority and accountability. It proposes a new approach to measuring authority and accountability, as well as the rules for defining their alignment. The suggested model is tested through the research conducted in 241 organizations. Top managers from the organizations answered the structured questionnaire. The results show statistically significant dependence between the alignment of authority and accountability and organizational performance. In order to overcome the identified limitations of the conducted research, it is necessary to do some additional research to verify general applicability of the proposed approach.

 

Author Biographies

Miloš Vladimir Jevtić, University of Belgrade, Faculty of Organizational Sciences
Department for Business Systems Organization
Milica Milorad Jovanović, University of Belgrade, Faculty of Organizational Sciences
Department for Technology Management, Innovation and Development
Jovan Krivokapić, University of Belgrade, Faculty of Organizational Sciences
Department for Business Systems Organization

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Published
2018/11/13
Section
Original Scientific Paper