目的：組織公民行為（OCB）涉及了一種可以令組織獲益的無條件的行為，而這樣的行為超出了他人對行為者角色的預期。本文的目的即在探索在問責效力與（任職於三種不同管理系統中之）教師組織公民行為之間的關係：管理系統是以評估為基礎的問責制度；漸進引入的問責設計；完全沒有測驗或考核的系統。設計／方法／進路：由三種不同管理系統而來的橫斷面測量之結構方程模型被用於評估路徑係數，以及比較在模型中概念間的責任效力。研究成果：分析顯示，在有問責制度的治理環境中，影響組織公民行為的因素明顯不同於無問責設計或問責較弱的管理環境。研究限制／意涵：橫斷面的研究並不允許我們測試組織公民行為前項之間的原因關係，自陳式問卷資料的使用則是另一個缺點。此外，回答律也顯示這些樣本是否具有代表性仍是不確定的。實踐意涵：問責效力在教育管轄的範圍中也許會影響教師間的組織公民行為，教育行政者探索這個議題應可獲益，並有助於機構管理的建立。社會意涵：本文顯示出，基於數個原因，教師組織公民行為對學校運作之順暢而言是不可或缺的。原創性／價值：本研究統合了三個理論系統，其焦點放在員工對交換（exchange）的知覺上，包括Shore關於員工－組織關係的理論、Bryk與Schneider關於學校中信任環境的理論，以及問責制度的理論等。

Purpose – Organisational citizenship behaviour (OCB) involves discretionary behaviour dvantageous to the organisation that goes beyond existing role expectations. The purpose of this paper is to explore the link between the strength of accountability and teachers’ OCB within three different management systems in which teachers are working: a system of assessment-based accountability; a system of the gradual introduction of accountability devices; and a system with no tests or examinations. Design/methodology/approach – Structural equation modelling of cross-sectional surveys from the three different management systems was used to estimate the path coefficients and to compare the strength of relationships between concepts in the models. Findings – The analysis shows that the factors that influence OCB in an accountability regime are clearly different from those in a regime with weak or no accountability devices. Research limitations/implications – A cross-sectional study does not allow us to test causal relationships among antecedents of organisational citizenship behaviour. The use of self-reported questionnaire data is another shortcoming. Furthermore, the response rates leave uncertainty about whether the samples are representative. Practical implications – The strength of accountability in education governance might influence OCB among teachers. Educational administrators could benefit from exploring this issue to help the establishment of institutional arrangements. Social implications – The paper shows that OCB amongst teachers is essential for the smooth functioning of schools for several reasons. Orriginality/value – The study integrates three strands of theories that have their focal points in employees’ perceptions of exchange: Shore’s theory on employee-organisation relationships; Bryk and Schneider’s theory on trust in schools; and theories on accountability.