Based on the contingency theory of accommodation in public relations, this study examined how South Korean citizens perceive contingency factors related to the issue of multiculturalism, and how their perceptions of the contingency factors influence their attitudes towards the Korean government's public relations (PR) efforts to promote multiculturalism, as well as their intentions to accept multiculturalism in South Korea. A series of multiple regression analyses were conducted using the data from a survey of 500 citizens in Seoul. The contingent factors employed in the regression models included predisposing variables (e.g., the characteristics of an organization, PR department, dominant coalition, internal threat, individual, and relationship), as well as situational variables (e.g., **** Corresponding author; Professor, Department of Communication, Pusan National University; E-mail: hsw110@pusan.ac.kr. **** Assistant Professor, KEPCO International Nuclear Graduate School E-mail:hyojkim521@gmail.com.Korea observer, Vol. 48, No. 4, Winter 2017, pp. 791-823 threats, the industry environment, the general political and social environment, and the external publics). The results revealed thirteen contingent factors that significantly influence respondents' attitudes towards the government's PR efforts, as well as nine significant factors relating to the acceptance of multiculturalism. Finally, this study discusses the theoretical and practical implications for government PR practitioners.