| Empirical researches on accuracy of performance appraisal are still in the starting stage in domestic. Most research about performance focused on develop of rating instrument and construction of evaluation index systems, factors such as rater characteristics and rating context which influence the accuracy of performance appraisal has been ignored. Accountability provides a mechanism through which organizations can direct and control the conduct of their members, its effects on accuracy of performance appraisal should gain the attention. This research explores the relationship between accountability and performance ratings, and exam how rater characteristics such as Big Five Factors personality, impression management, need for cognition influence the relationship between accountability and performance ratings.From the perspective of the rater factors, the research exams the mechanism of the accountability effect on performance ratings, provides empirical evidence for human resource management practice.156 juniors from a regular university in Guangzhou were randomly selected and attend the performance evaluation experiment. The current research takes collage students as its researching objects, explores the relationship between accountability and performance ratings. Perceptions of accountability were triggered though experimental operation. NEO-FFI was used to measure the personality, SES was used to measure impression management, NFC was applied to evaluate the need for cognition. Results shows(1) Raters who in accountability context rated more accurate than who in non-accountability context(2) Perceptions of accountability have partial mediating effect on the relationship between accountability and differential accuracy.(3) Agreeableness and conscientiousness conduct moderating effect on the first half path of the Accountability-Performance ratings mediating model.(4) Impression management moderates the relationship between accountability and performance ratings.(5) Need for cognition moderates the relationship between accountability and performance ratings.The results reveal that accountability not only could have impact on the accuracy of performance ratings, but also could affect it indirectly through the perceptions of accountability. Impression management and need for cognition moderates the relationship between accountability and performance ratings, raters higher in impression management and need for cognition more sensitive to accountability.Perceptions of accountability are influence by personality, raters higher in feel more intense perceptions of accountability, and make more accuracy ratings. |