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External and internal accountabilities and emotional labor are possible factors triggering teacher burnout, but the relationships between the constructs have not been fully addressed. Thus, this study aimed to construct and test a chain mediation model to demonstrate the relationships between external accountability and burnout, mediated by internal accountability and emotional labor sequentially. By surveying 814 teachers (years of teaching: M = 13.42, SD = 10.97) from 10 provinces in China, it shows: (1) external and internal accountabilities are both negatively related to burnout; (2) internal accountability, deep acting, and expression of naturally felt emotions mediate the relationship between external accountability and burnout; (3) internal accountability and surface acting sequentially play a chain mediating role between external accountability and burnout; and (4) internal accountability and expression of naturally felt emotions sequentially play a chain mediating role between external accountability and teacher burnout.

Subject and Purpose of the Article: This research studied external accountability gap of tax affairs organization from the viewpoint of academic society, great taxpayers and the government through applying Servqula model. Research Method: Statistical society includes faculty members, CFOs and governmental experts which 156 samples of these three stakeholders were selected by sampling method and questionnaire distributed among them. Dependent t-test for paired samples and one way-analysis of variance test were utilized to test the hypotheses. Research Findings: Results show that there is a deeper gap in external and ethical accountability of National Tax organization from faculty members and CFOs' viewpoints. Besides, there is a deeper gap in financial, performance, democratic and political accountability from faculty members viewpoints in compare with two other strata. Conclusion, Originality and its Contribution to the Knowledge: Thus, tax affairs organization must fill the external gap toward academic society and major taxpayers and on the other hand does its best to improve accountability condition of the Organization.

This study aims to empirically analyze the influence of internal and external accountabilities, job motivation and education on the performance of local government officials with organizational commitment as the intervening variable. This study used a mixed method that consists of Partial Least Square (PLS) for the analysis of the quantitative and a thematic content analysis for the qualitative approach. The sample includes 224 government officers from the Provincial Government of Maluku Province and Ambon City Council. The result of this study shows that internal accountability, job motivation and organizational commitment have a positive influence on the performance of the local government employees, while both external accountability and education do not play a positive role in their organizational commitment. These are the driving factor for organizations to improve the accountability and performance of government institutions, so that good governance may occur in the future. The results of this study could be used as advices to local governments on their employee training programs in order to improve the performance of the employees of local government agencies.