Purpose– The purpose of this paper is to investigate the role of non-profit service motivation (NPSM) as a cognitive dimension in the enhancement of managerial accountability of Korean NGO employees. Hypotheses and a research model were designed to determine the antecedent and consequence factors of NPSM from the perspective of the self-determinants theory, social learning theory, and social exchange theory.Design/methodology/approach– This study relies on quantitative data obtained from Korean NGO survey questionnaires. The sample consists of 400 employees working for NGOs. The performance evaluations were conducted within a one-year period.Findings– Results of the study demonstrate that training and development are the keys to leading employees’ value congruence and motivation. The authors also confirmed that person-organizational (P-O) fit is directly associated with NPSM. Finally, intrinsically motivated NGO employees would boost the level of managerial accountability among the Korean NGO employees through organization and socialization.Research limitations/implications– Through applying Perry’s original public service motivation (PSM) scale including rational, normative, and affective values, the exploratory factor analysis and confirmatory factor analysis results confirmed that the constructs of NPSM were valid and reliable in the Korean NGOs. Additionally, it might also explain the locus of causality of self-determination theory, and how it changes people’s motivation. Finally, the authors confirmed that organizational systems are notable in terms of increasing P-O fit, strengthening intrinsic motivation, and increasing organizational consequences.Practical implications– This study confirms that human resource development (HRD) practices and performance management system (PMS) act as very effective managerial tools for nurturing positive and constructive social exchange relationships between organizational constituents, and for developing human resources in the NGOs. This is evident in cases of individuals being given extensive participation rights when it comes to decision making (Leanaet al., 1992; Mayer and Schoorman, 1998). The benefit of this reality is twofold: it strengthens individuals’ perceptions of self, fostering intrinsic motivation, and it also acts as a buffer of sorts between individuals and external pressures, weakening extrinsic motivation.Social implications– There exists a notion that well-made organizational systems and policies should be regarded as more important because certain informal or relational social interactions and communications (e.g. HRD programs) or PMS policies (e.g. service monitoring systems, finance monitoring systems, and HR and organizational monitoring systems) prevail in the cultural characteristics of NGOs. Based on this notion, allowing P-O fit, intrinsic motives, and accountable behaviors to function as invisible but very persuasive norms, rules, and informal regulations for leaders and subordinates will help make NGOs successful.Originality/value– Given that most Korean non-profit organizations are very small and lack formal HR departments or functions, it is possible that this lack of formality has been somewhat responsible for the shortage of research on the outstanding aspects and issues surrounding non-profit HR management and the motivation of non-profit employees. However, as the non-profit sector has become more professionalized and specialized in terms of training, development, and identity, the need to understand HR issues and employee motivation is vital to improve both employee management and organizational strategies. The aim of this research is to further the understanding of what makes the non-profit workforce distinct. The authors believe that the similarities in terms of motivation for public and non-profit employees allowed us to use a modified version of Perry’s (1996) scale in the study to examine NPSM. However, drawing on these various and diverse perspectives on PSM and NPSM, especially in the Korean context, the authors define NPSM as “intrinsically and voluntarily driven attitudes and dispositions that lead to more service delivery, fundraising, and volunteering activities in the non-profit agencies.”