組織成員都應要有當責的觀念,並使之成為現有的工作模式;本研究是由組織成員的心理特徵加以分析,藉以了解組織發展所需的人員心理特徵指標要項,雖與全面品德管理略有不同之處,但全面品德管理可稱為當責管理之水平及員工關鍵項目。本研究是利用全面品德管理要項中粹取出與當責相關要項加以修飾並分析比較,結果發現年資與所在之職務的層級不同對當責的定義亦有所差異。 Members should have the concept of accountability, making it the existing mode of operation; this study is to be analyzed by the members of the psychological characteristics, in order to understand the organizational development needed to staff psychological characteristics of indicators to comprehensive moral management in spite of slight difference, but a comprehensive moral management may be called when the level of accountability for the management and staff key projects. This study is the use of comprehensive moral management to extract the item and when the accountability is to be modified and analyze the results, and it showed that the level of the experience and the duties will give different definition about the accountability in the practice.