Abstract
This study examined the relationships between multiple dimensions of accountability and organizational performance. The data from higher education institutions in Korea were analysed using ordinary least squares multiple regressions and ordered logistic regressions. We analysed our models with the whole data and the public institutions only data to detect any sectoral differences in the relationships. The overall results show that higher accountability generates more desirable outcomes for organizations. In particular, legal accountability is positively related to most of the performance variables in all institutions. In contrast, the relationship between legal accountability and procedural transparency is less clear. Hierarchical accountability is consistently and positively associated with student satisfaction and procedural transparency in all organizations. Political accountability is significantly linked to student satisfaction only in public institutions. Higher political accountability in making external policies is positively related to student satisfaction, whereas higher political accountability in internal management is negatively associated with student satisfaction.