Combining accountability forms: transparency and “intelligent” accountability in a public service organization
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 9 December 2021
Issue publication date: 30 May 2022
Abstract
Purpose
The paper's purpose is to consider the challenges, a public sector organization faces combining both transparency and “intelligent” forms of accountability (cf. Roberts, 2009).
Design/methodology/approach
The authors conducted a case study of StatePol, a police service in an Australian state.
Findings
The data analysis revealed three themes. First, prior to 2013, transparency forms of accountability dominated, emphasizing crime statistics with the effect of reinforcing internal partitions and inhibiting collective action. Second, post-2013, a greater emphasis was placed on “intelligent” accountability with conversations around process and collective accountability at the operational level. Crime statistics were used less for operational-level accountability and more for attention-directing. Third, changing the emphasis from transparency to its combined use with “intelligent” accountability required strong leadership, clearly communicated strategy and middle-level managers with appropriate skills.
Originality/value
The authors identify a number of important factors in combining transparency and “intelligent” forms of accountability. The authors note the difficulties that fragmentation between forms of accountability and the somewhat amorphous nature of the accountability concept itself can cause. In doing so, the authors provide empirical evidence of the challenges changing from an emphasis on transparency, to combined use with an “intelligent” form of accountability.
Keywords
Acknowledgements
This work is based on Brianna O'Regan's honours thesis completed at the UQ Business School in fulfilment of her Bachelor of Commerce Honours Degree completed in 2018. The authors wish to acknowledge the assistance of StatePol in the conduct of this study. The views expressed in this paper are those of the authors only. Responsibility for any errors of omission or commission remains with the authors. StatePol expressly disclaims any liability for any damage resulting from the use of the material contained in this publication and will not be responsible for any loss, howsoever arising, from use of or reliance on this material. The authors would also like to thank Kath Herbohn, Peter Clarkson, and seminar participants at the University of Queensland and Queensland University of Technology for their helpful comments.
Citation
O'Regan, B., King, R. and Smith, D. (2022), "Combining accountability forms: transparency and “intelligent” accountability in a public service organization", Accounting, Auditing & Accountability Journal, Vol. 35 No. 5, pp. 1287-1315. https://doi.org/10.1108/AAAJ-03-2020-4473
Publisher
:Emerald Publishing Limited
Copyright © 2021, Emerald Publishing Limited