Accountability for Project Benefit Realization under Various Uncertainty Levels

Research has come a long way in its handling of project success measurement, from being preoccupied with the efficiency of output delivery to focusing on the effectiveness of outcome generation. The literature, does however, lag behind in its examination the effects of this change in research direction on project governance because it is still primarily concerned with ensuring that the project manager discharges his/her accountability for output delivery. This paper investigates the impact on project success of recognizing an additional accountabilityassociated with outcome generation. An empirical study confirmed that incorporating accountability for outcome realization into project governance models improves success rates. In addition, the study also found that risk levels moderate the relationship between outcome accountability and project success: in high risk projects, the level of acceptance of an accountability for target outcomes is the most important predictor of project success, while in low risk projects the level of involvement of the person accountable for outcome realization is the most significant factor. Drawing on agency and control-trust-risk theories, the results of the study imply that someone in the funding organization, other than the project manager, should be held accountable for outcome realization in each project.