To understand the influence of accountability audiences on manager's felt responsibility, I run an in-basket exercise in both the US and Colombia. I compared three accountability conditions, one internal---to the boss only---and two external conditions---to professional peers and to the general public. I also tested the moderating effect of the interdependent self-construal on the relationship between accountability and felt responsibility. I run an exploratory principal-axis factor analysis with varimax rotation in order to identify the factors that are present in the measures of felt responsibility and self interdependent self construal and to explain their common variance I used a t-test to test the following hypotheses: (a) Hypothesis 1: felt responsibility among compliant managers is lower when they are being held accountable to their boss only (condition one) as compared to the accountability condition to their boss along with their professional peers (condition two); (b) Hypothesis 2: felt responsibility among compliant managers is lower when they are being held accountable to their boss only (condition one) as compared to the accountability condition to the boss along with the general public (condition three); (c) Hypothesis 2a: felt responsibility among compliant managers will be higher when they are being held accountable to citizens along with their boss as compared to when they are accountable to their professional peers along with their boss I used hierarchical multiple-regression analysis (Cohen & Cohen, 1983) (d) to test Hypothesis 3: the interdependent self-construal of managers will moderate the relationship between accountability and felt responsibility, such that the relationship will be less pronounced when the interdependent self-construal is low as compared to when the interdependent self-construal is high. Three rotated factors were used as the self interdependent measure As expected, accountability conditions did have a significant effect among compliant managers for the responsibility they feel. The moderating effect of the interdependent self-construal on the relationship between accountability and felt responsibility was not found significant. The felt responsibility measure showed a low reliability coefficient
