Purpose This study examines how leadership and accountability support innovation and learning in a public organization undergoing restructuring. It argues that formal direction and responsibility become adaptive outcomes only when translated into a supportive culture-climate mechanism. Design/methodology/approach The study used cross-sectional survey data from 2,770 employees in a large Indonesian public organization undergoing restructuring. The data were analyzed using partial least squares structural equation modeling. Findings Culture-climate had the strongest direct effect on innovation and learning (β = 0.410, p < 0.001). Accountability strongly shaped culture-climate (β = 0.718, p < 0.001) and directly influenced innovation and learning (β = 0.360, p < 0.001). Leadership also had significant direct and indirect effects, although smaller in magnitude. The model explained 72.6% of the variance in innovation and learning Research limitations/implications The cross-sectional, single-organization and perception-based design limits causal and generalization claims. Practical implications Managers should treat restructuring as a disciplined learning process: clarify roles, create psychological safety, invite bottom-up ideas and monitor whether change moves beyond compliance into embedded new routines. Originality/value The paper advances public-sector organizational learning by showing that leadership and accountability do not operate only as separate antecedents. Their influence is partly transmitted through a culture-climate mechanism that combines shared norms with day-to-day perceptions of openness, trust, discipline and creativity.
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Tukiran et al. (2026) studied this question.
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