공공기관 유형별 책임성 차이에 관한 시론적 연구 -책임성 수준과 제고방안의 차이를 중심으로-

This research utilized Hoek et al(2005)'s broad concept of public accountability - vertical accountability, internal accountability, customer accountability and social accountability - and constructed a survey questionnaire for employees in public institutions in Korea based on the 4 different concepts of accountability. The authors categorized the approximately 300 public institutions in Korea into 6 types based on two combined criteria - classification by law and service functions. The authors then conducted ANOVA and Sheffe tests to find out the differences of public accountability among the 6 types of public institutions. The results of ANOVA and Sheffe post hoc tests showed that in terms of vertical accountability and internal accountability, public institutions managing assets(type 6) were ahead of the other 5 types of institutions, while public enterprises(type 1) excelled in customer accountability. Public institutions which promote research and education(type 5) showed unsatisfactory results in social accountability compared with the other types. The survey results also showed that improving the management evaluation system, the auditing system, and the performance management system were required above all to enhance accountability in public institutions.