Answerable for What? The Role of Accountability Focus in Line Manager HR Implementation

Abstract

Consistent implementation of HR practices is important to provide clarity about organizational goals and ensure fair treatment of employees. So why do some line managers implement HR practices as intended but others do not? We draw on the concept of accountability focus to highlight that what managers feel accountable for drives their HR implementation behavior and examine how this accountability focus is shaped by managers’ HR role. We test our theoretical model across two field studies: a three-wave survey with managers and a study with dyads of managers and employees. When managers experienced autonomy in their HR role, they felt more accountable for outcomes and were less likely to implement HR practices, but this was mitigated when managers felt competent in their HR responsibilities. More competent managers felt more accountable for processes and in turn were more likely to implement HR practices, which positively related to employees’ discretionary effort at work. We offer theoretical insights about the motivational mechanisms which drive HR implementation, and the implications of this for employees. We also further research on managerial accountability be elaborating the nomological net of accountability focus and, by developing a measurement scale through several pilot studies, provide opportunities for further research.