Abstract

While employee accountability is increasingly emphasized as a core organizational value, empirical investigation into this construct remains limited. Addressing this gap, the present study aimed to examine the effect of felt accountability on unethical pro-organizational behavior (UPB) and to integratively explore the mediating role of work-related rumination and the moderating effect of power distance orientation in this relationship. To this end, survey data were collected from 300 Korean employees. Results from the PROCESS macro analysis showed that the relationship between felt accountability and UPB was partially mediated by work-related rumination. Furthermore, power distance orientation moderated the relationship between work-related rumination and UPB, and the conditional indirect effect was statistically significant at medium and high levels of power distance orientation. This study empirically demonstrates that a seemingly positive factor?accountability?can be transferred into dysfunctional behavior under certain conditions. These findings raise awareness of possible unethical side effects when fostering accountability and imply that, especially in high power distance cultures, managing work-related rumination and improving organizational culture may help prevent unethical behavior. Finally, the study’s limitations and directions for future research are discussed.