Perceived accountability for local government infrastructure assets: the influence of stakeholders

Abstract

Purpose

The purpose of this study is to investigate the relationship between the degree of stakeholder salience and the degree of emphasis placed on accountability dimensions for infrastructure assets (IFAs) as perceived by mayors and chief executive officers (CEOs) of local government authorities (LGAs). Comparisons are drawn between the salience accorded to two broad stakeholder groups at the public level and at the government level.

Design/methodology/approach

Perceptions of mayors and CEOs are examined through a mail questionnaire survey administered among LGAs in Australia.

Findings

Overall accountability for IFAs by the LGAs is influenced by the salience accorded to the demands and needs of public stakeholders (PSs) but not the salience accorded to government stakeholders (GS). It is evident that public and managerial accountabilities are impacted by PS salience, whereas political accountability is impacted by the salience of GS. Thus, it emphasises that the establishment and implementation of policies, processes and systems that render transparency and responsiveness to the public, as well as service quality and the disclosure of performance measures, are positively affected by the salience accorded to PS groups.

Research limitations/implications

The results of the study may be affected by the inherent weaknesses associated with mail surveys.

Practical implications

Accountability of LGAs for IFAs to GS needs enhancement, specifically stronger policy incentives.

Originality/value

This paper contributes to the literature, providing evidence on how mayors and CEOs of LGAs perceive the salience of different stakeholders of IFAs and its impact on the perceived accountability.

Citation

Siriwardhane, P. and Taylor, D. (2017), "Perceived accountability for local government infrastructure assets: the influence of stakeholders", Pacific Accounting Review, Vol. 29 No. 4, pp. 551-572. https://doi.org/10.1108/PAR-11-2016-0110