Business Excellence through the Theory of Accountability


  • Aithal P. S. Professor, College of Management & Commerce, Srinivas University, Mangalore – 575 001, India



Theory of Accountability, Business excellence, Leadership, Role-model, Superior quality through accountability


Background/Purpose: Theory of Accountability or Theory A is argued to be the best tool for enhancing organizational performance in the 21st century due to the relevance of its motivational and controlling factors with changing competitive environment of organizational business.

Objective: To find the suitability and possibility of using the Theory of Accountability to improve organizational business excellence and to know its validity and superiority over other business excellence theories.

Design/Methodology/Approach: Analysis of information collected from various scholarly articles and by using ABCD analysis framework.

Findings/Result: Based on the analysis, it is found that the Theory of Accountability plays a founding stage to assured development of an organization by means of optimum performance through enhanced productivity and highest stakeholders performance leading to achieve business excellence.

Research limitations/implications: The analysis of using Theory of Accountability principles in organizational development in the 21st century complements the objective of organizations to achieve business excellence.

Originality/Value: This paper fulfills a global need on how to achieve business excellence by implementing organizational human accountability.

Paper Type: Explorative research based analysis.


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How to Cite

Aithal P. S. (2021). Business Excellence through the Theory of Accountability. International Journal of Case Studies in Business, IT and Education (IJCSBE), 5(1), 88–115.