Public sector is currently facing more challenging 21st century global and complex
issues. Indeed, it has become a major state and global concern to the fact that there are
constant cases of failures in governance, fraud, inefficacy, and corruption. This study
explores the relationship of McClelland’s Theory of Needs and how felt accountable
mediates employees to be informally accountable for others. Primary data were
collected using a questionnaire survey from 103 employees at the Social Security
Organisation (SOCSO) Headquarters in Kuala Lumpur. The collection of data was in
accordance with the perspective of various scholars on the topic adapted in the survey
by using a 5-point Likert scale. Factor analysis and descriptive statistics were used for
data analysis. In addition, data reliability was checked by Cronbach’s alpha test, data
normality was examined by skewness and kurtosis tests, and data validity was tested
by using Kaiser–Meyer Olkin test and Barlett’s test. The findings show that the need
for achievement contributes to informal accountability for others the most when it is
mediated with felt accountable. The result of the study will help public managers to
take the necessary measures to improve accountability for others in the public sector in
order to create a harmonious and high level of integrity organisational climate where
employees understand the importance of accountability in the public organisations.
