Accountability of emergency management is a topic of attention deficit in Taiwan and other countries. Nowadays, issues of accountability are essential to governance, and accountability achievement is also a hallmark of good governance both in the public and private sectors. Once disasters occur, federal and local governments often take multiple blame avoidance strategies to evade their responsibility. Consequently, the lack of accountability can be one of the reasons for a subsequent drop in public support for governments. If governments lose public support, it will be hard to implement their policies. Hence, organizational accountability is the primary focus of this study.