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1 – 10 of over 1000Leanne Johnstone, David Yates and Sebastian Nylander
This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local…
Abstract
Purpose
This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands.
Design/methodology/approach
This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents.
Findings
Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved.
Practical implications
Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice.
Social implications
Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries.
Originality/value
This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.
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Maureen Alice Flynn and Niamh M. Brennan
The paper examines interviewee insights into accountability for clinical governance in high-consequence, life-and-death hospital settings. The analysis draws on the distinction…
Abstract
Purpose
The paper examines interviewee insights into accountability for clinical governance in high-consequence, life-and-death hospital settings. The analysis draws on the distinction between formal “imposed accountability” and front-line “felt accountability”. From these insights, the paper introduces an emergent concept, “grounded accountability”.
Design/methodology/approach
Interviews are conducted with 41 clinicians, managers and governors in two large academic hospitals. The authors ask interviewees to recall a critical clinical incident as a focus for elucidating their experiences of and observation on the practice of accountability.
Findings
Accountability emerges from the front-line, on-the-ground. Together, clinicians, managers and governors co-construct accountability. Less attention is paid to cost, blame, legal processes or personal reputation. Money and other accountability assumptions in business do not always apply in a hospital setting.
Originality/value
The authors propose the concept of co-constructed “grounded accountability” comprising interrelationships between the concept’s three constituent themes of front-line staff’s felt accountability, along with grounded engagement by managers/governors, supported by a culture of openness.
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Florian Gebreiter and Nunung Nurul Hidayah
The purpose of this paper is to examine conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it examines the…
Abstract
Purpose
The purpose of this paper is to examine conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it examines the competing accountability pressures professional and commercial logics exerted on academics at a business school, how individual lecturers responded to such pressures, and what drove these responses.
Design/methodology/approach
The paper draws on a case study of an English business school and is informed by the literatures on institutional logics and hybrid organisations.
Findings
The paper shows that the co-existence of professional and commercial logics at the case organisation exerted competing accountability pressures on lecturers. It moreover shows that sometimes deliberately and purposefully, sometimes ad hoc or even coincidentally, lecturers drew on a wide range of responses to these conflicting pressures, including compliance, defiance, combination and compartmentalisation.
Originality/value
The paper sheds light on individual level responses to competing institutional logics and associated accountability pressures, as well as on their drivers. It also highlights the drawbacks of user, customer or citizen accountability mechanisms, showing that a strong emphasis on them in knowledge-intensive public organisations can have severe dysfunctional effects.
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Miranti Kartika Dewi, Melina Manochin and Ataur Belal
The purpose of this paper is to examine the role of volunteers and its impact on related accountability practices towards beneficiaries by a large humanitarian non-governmental…
Abstract
Purpose
The purpose of this paper is to examine the role of volunteers and its impact on related accountability practices towards beneficiaries by a large humanitarian non-governmental organisation (NGO) in Indonesia.
Design/methodology/approach
The authors adopted a qualitative case study design. The empirical evidence comes from rich fieldwork carried out in an Indonesian NGO. The authors collected the evidence mainly via 46 interviews and five focus groups.
Findings
The authors found that the case NGO drew heavily on the social and cultural capitals of volunteers in the process of serving its beneficiaries, which, in turn, facilitated the enhancement of its accountability to the beneficiaries. The authors also found that volunteers play a bridging role to reduce the distance between NGOs and beneficiaries.
Research limitations/implications
For NGO managers, this study provides necessary empirical evidence on the positive role played by the volunteers in the development and operationalisation of accountability to the beneficiaries. In the authors’ case, beneficiary accountability is enhanced by the social conduct and practices performed by the NGO’s numerous volunteers. Beneficiary accountability is of significant concern to the policy makers too. This study shows that volunteers and NGO can work in a reciprocal relationship where social and cultural capital can be mobilised to each other’s advantage. To facilitate beneficiary accountability, NGOs can draw on the socio-cultural capitals held by the volunteers who appear to share the same norms and expectations with the beneficiaries. This process can also lead to the building of social and cultural capital by the volunteers themselves as they achieve great satisfaction and gain valuable experience in this process that could lead to greater satisfaction in their spiritual and material lives.
Originality/value
The authors extend the previous literature on beneficiary accountability by highlighting the under-researched role of volunteers in such accountability practices. In this paper, the authors first discuss the facilitating role of volunteers in enhancing NGOs’ accountability towards beneficiaries. Then, this is illustrated empirically. In addition, the authors argue that although Bourdieusian concepts like field and capital have been widely used in the analysis of various organisational practices the concept of habitus received limited attention particularly from the context of developing countries. The authors undertake an examination of the habitus of volunteers in the Indonesian case organisation and explore their linkages with the field and associated capitals.
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Elena Giovannoni, Maria Cleofe Giorgino and Roberto Di Pietra
This study aims to explore the engagement between accounting and music in the social and relational construction of accountability. The authors conceive this construction as a…
Abstract
Purpose
This study aims to explore the engagement between accounting and music in the social and relational construction of accountability. The authors conceive this construction as a dynamic and recursive interplay between the giving of different accounts and the responses that these accounts provoke. The authors investigate the emotional dimension of this interplay, as it is also triggered by music, feeding back into how accountability is constructed and evolves over time.
Design/methodology/approach
This study relies upon a historical analysis of archival and secondary sources about the main music concert organized in 1913 by the founder of “Accademia Chigiana”, one of the leading music academies in Italy. The concert celebrated the first centenary of the birth of Giuseppe Verdi, a worldwide famous Italian music composer, and icon of Italian national sentiment.
Findings
This study shows that music and accounting were profoundly intertwined in the social and relational construction of accountability for the 1913 concert. Accountability evolved through different accounts, also linked to music, and the complex emotional reactions these accounts provoked in the audiences, citizens, media and institutions, leading to always further responses and accounts in the ongoing construction of accountability.
Originality/value
This study extends prior literature on the chameleonic nature of accountability, as well as on its relational and emotional dimensions. The study shows that accountability is relationally constructed and evolves over time through the giving of accounts and the emotional reaction they provoke from others, feeding into further responses and accounts of the accountable subject. The authors show how the chameleonic nature of accountability permeates not only the accounts and the relations of accountability but also the subjects giving and demanding the accounts: these subjects change as chameleons through their interactions and emotions, feeding into the dynamic construction of accountability. The authors also show how arts, like music, can participate in the chameleonic nature of accountability and of its subjects, precisely by engaging with their emotional reactions and responses.
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Magnus Frostenson and Leanne Johnstone
Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to…
Abstract
Purpose
Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to explore how accountability for sustainability is constructed within an organisation during a process of establishing a control system for sustainability.
Design/methodology/approach
This paper adopts a qualitative case study approach of a decentralised industrial group, operating mainly in Scandinavia, between 2017 and 2020. Both primary and secondary data are used (e.g. document analyses, semi-structured interviews, informal conversations and site visits) to inform the findings and analysis.
Findings
The findings reveal a multi-faceted path towards accountability for sustainability that involves several concerns and priorities at organisational and individual levels, resulting in a separate sustainability control systems within each subsidiary company. Although hierarchical structures for accountability exist, socialising accountability activities are needed to (further) mobilise sustainable accounts.
Practical implications
Successful sustainable control systems require employees making sense of formalised accountability instruments (e.g. policies and procedures) to establish their roles and responsibilities in organisations.
Social implications
This paper proposes socialisation processes as important for driving forward sustainability solutions.
Originality/value
This study elaborates on the internal accountability dynamic for the construction of sustainable accounts. Its novelty is built upon the interaction of hierarchical and socialising accountability forms as necessary for establishing a control system for sustainability. It furthermore illustrates the relationship between the external and internal pathways of accountability.
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Ericka Costa and Michele Andreaus
The purpose of this paper is to investigate the multidimensional nature of social and nonprofit organisations' accountability and performance measurement systems (PMSs). It…
Abstract
Purpose
The purpose of this paper is to investigate the multidimensional nature of social and nonprofit organisations' accountability and performance measurement systems (PMSs). It further considers how these systems help in defining outcome performance indicators downward to beneficiaries
Design/methodology/approach
The paper discusses participatory action research (PAR) within an Italian social enterprise. In order to increase dialogue, participation and engagement, the researchers adopted focus groups as a preferred method of investigation and conducted a broad documental analysis from July 2016 to March 2018. The paper discusses the gathered data in light of the social impact value chain as well as the multiple-constituency approach.
Findings
The findings support the idea that social and nonprofit organisations lack the expertise and resources to evaluate outcomes and impact; however, through PAR, the organisation defined their desired outcomes and ascertained which internal output measures were most likely to be correlated with these outcomes. Moreover, the findings highlight that nonprofits develop outcome measurements less frequently because they have more control over their immediate activities and outputs.
Practical implications
This research suggests the need to reinforce lateral and downward accountability based on mission and mission-based activities in order to make the performance management system of social and nonprofit organisation linked to the organisational strategies.
Originality/value
This paper innovates methodologically in two directions: 1) it adopts action research as a qualitative method, allowing the researcher to generate solutions to collectively-identified problems and 2) the paper's arguments are strongly supported by rich empirical exploration that occurred over a period of 20 months in an Italian social enterprise.
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Ourania Maria Ventista, Stavroula Kaldi, Magdalini Kolokitha, Christos Govaris and Chris Brown
Professional learning networks (PLNs) involve teachers’ collaboration with others outside of their school to improve teaching and learning. PLNs can facilitate teachers’…
Abstract
Purpose
Professional learning networks (PLNs) involve teachers’ collaboration with others outside of their school to improve teaching and learning. PLNs can facilitate teachers’ professional growth and school improvement. This study aims to explore the drivers for participation within PLNs, the enactment process and the impact of PLN participation on teachers, students and schools in Greece.
Design/methodology/approach
A descriptive phenomenological study was conducted to explore the lived experience of primary school teachers participating in PLNs.
Findings
The findings showed that individuals who were open to change were driving innovation to address a need or a lack in their daily practice that was not satisfied within their usual community of practice. The key element of the participation was peer collaboration with openness of communication without attendant accountability pressures. The change was mainly identified in teacher skills and the school climate. An individual could bring change only if the school is already open to change. In some cases, resistance to change in schools was identified before enactment or during enactment. The transformation of teachers’ and leaders’ stances is discussed, enabling the opportunity to maximise school improvement.
Originality/value
The study examines PLNs as European Union-funded initiatives that are developed by teachers in centralised education systems under the phenomenological research paradigm. It explores the PLNs in a different setting compared to the existing conceptual theory of change for PLNs.
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Eleonora Masiero, Giulia Leoni and Carlo Bagnoli
This paper aims at exploring the historical roots of ideals-based accountability (IBA) in a family business of the past. It examines the narrative accounts of the history of an…
Abstract
Purpose
This paper aims at exploring the historical roots of ideals-based accountability (IBA) in a family business of the past. It examines the narrative accounts of the history of an Italian long-lived family business written by one of its latest business owners to determine how and to what extent it was used to discharge a more ethical form of accountability.
Design/methodology/approach
An extensive thematic analysis informed on the conceptual framework of IBA is conducted on the unpublished manuscript by Angelo Barovier, the oldest leader of the Barovier’s family business.
Findings
The retrospective narrative served the family owner as a means for IBA, unveiling to the present and future generations of family owners the values and ideals that had motivated the ancestors to sustain the family business throughout the centuries despite the financial performance or the adversities.
Research limitations/implications
This paper reveals the historical roots of IBA as grounded in family business historical narratives. It contributes to management and family business history by showing the historical relevance of ideals and values for the development and sustainment of a family business.
Practical implications
This study opens to a larger application of IBA also in contemporary businesses, as a tool to foster and disseminate a more ethical form of accountability and to a further extent support the construction of a more ethical society.
Originality/value
This paper connects the newly developed IBA framework, conceived for family businesses, to a management history perspective showing its potential for the intergenerational transmission of business culture.
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