本研究探討「當責」(Accountability)對組織績效的影響及其前因，重新定義其在台灣企業中的實踐意涵。在美國高科技產業中，當責意味著「為成果負責」，但在台灣常被誤解為事後追究責任。研究發現，當員工清晰理解組織關鍵成果(Objective and Key Results, OKR)時，員工更有動力承擔責任，積極合作，展現更高的當責行為，從而提升組織績效。成就導向(Achievement Orientation)強的員工在樂於接受挑戰、享受克服困難後的成就感下，會增強工作投入(Job Involvement)程度；主管的教練式領導(Coaching Leadership)，通過明確的指導、反饋與支持，幫助員工更好地理解組織關鍵成果，也能進一步增強員工的當責行為。
本研究主要針對台灣地區任職於私人企業的員工，利用Google表單進行線上問卷調查，共得293 份有效問卷。研究結果顯示，組織關鍵成果對員工的當責行為與工作投入有直接且顯著的正向影響；工作投入也對員工的當責行為產生直接且顯著的正向影響。研究發現，組織關鍵成果通過工作投入對員工的當責行為產生顯著的部分中介效果。然而，成就導向和教練式領導未能顯著調節這些關係。
基於此實證結果，本研究提出管理實務建議：明確組織關鍵成果，促進員工積極投入，展現高水平的當責行為，實現組織共同目標。
關鍵字：組織關鍵成果、工作投入、當責行為、成就導向、教練式領導

This study examines the impact of accountability on organizational performance and its antecedents and redefines its practice in Taiwanese firms. In the U.S. high-tech industry,accountability means “taking responsibility for results,” but in Taiwan it is often misinterpreted as holding people accountable after the fact. The study finds that when
employees clearly understand the objective and key results, they are more motivated to take responsibility, cooperate actively, and demonstrate higher levels of accountability,
which in turn enhances organizational performance. Achievement-oriented employees are more engaged in their work when they are willing to accept challenges and enjoy the sense
of accomplishment after overcoming difficulties. Coaching leadership by supervisors helps employees better understand the objective and key results through clear guidance,
feedback, and support, which can also further enhance their responsible behaviors.
This study focused on employees working in private companies in Taiwan, and was conducted online using Google Forms, with a total of 293 valid questionnaires. The results of this study show that objective and key results have a direct and significant positive impact on employees' responsible behavior and work engagement, and that job involvement also has a direct and significant positive impact on employees' responsible behaviors. Objective and key results were found to have a significant partial mediating effect on employees' accountability behaviors through work engagement. However,
achievement orientation and coaching failed to significantly mediate these relationships.
Based on this empirical finding, this study proposes management practices that identify objective and key results, promote job involvement, and demonstrate high levels of
responsible behaviors to achieve shared organizational goals.
Keywords: OKR (Objective and Key Results), Accountability Behavior, Job Involvement, Achievement Orientation, Coaching Leadership

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