The Korea Local Administration Review

This study aimed to empirically examine the impacts of organizational performance and the moderating effect of performance measurement on employees’ peceived accountability of local governments in Seoul. Collecting survey data from 4 disctricts out of city of Seoul, the analytical results showed that both internal and external organizational performance positively affected legal/administrative/political accountability and professional accountability. Performance measurement had a moderating effect between internal organizational performance and legal/administrative/political accountability. Based on the analytical results, this study argues that it is necessary to improve organizational performance for better perceived accountability. Thus, local governments should enhance internal management systems as well as be more customer-oriented in public service production and delivery. Also, it is crucial for local governments to improve the performance measurement system and utilize the use of performance information.

□ Keywords: Accountability, Organizational Performance, Performance Measurement, Internal Performance, External Performance