A critical objective of an effective ethics and compliance program is the creation of a culture of accountability where all employees feel responsible to take reasonable actions to prevent or report misconduct and to protect the workforce, customers and the public from improper actions done by or on behalf of the company.
Creating a true culture of accountability requires three things:
1) The company?must?vigorously?and?persistently?train its managers to permit and encourage open dialogue, including the reporting of perceived misconduct. This can be especially difficult in organizations that have historically employed a top down command and control structure where insecure or authoritarian managers are permitted to repress any form of challenge or dissent.
2) Senior management must make a serious systematic effort to identify ?kill-the-messenger? managers and either retrain or remove them.
3) The company?s performance?review and disciplinary?practices must be implemented in a way that?promotes?confidence?throughout?the organization that employees will be protected from any form of retaliation. This includes but goes beyond complying with anti-retaliation laws.
Source: http://josephsoninstitute.org/business/blog/2012/10/how-to-create-a-culture-of-accountability/
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