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Open Access
Book part
Publication date: 2 August 2022

Christopher Ansell, Eva Sørensen and Jacob Torfing

This chapter argues that failure to secure accountability can be costly because it raises doubts about the fairness, salience, and impact of cocreation. Cocreation must establish…

Abstract

This chapter argues that failure to secure accountability can be costly because it raises doubts about the fairness, salience, and impact of cocreation. Cocreation must establish accountability with respect to four different audiences: sponsors, relevant stakeholders, affected citizens, and the general public. The chapter discusses the challenges of trying to solely hold cocreation networks and partnerships accountable based on formal accountability mechanisms. It argues that these formal mechanisms must be supplemented with social and more informal strategies of accountability. Finally, the chapter considers how changemakers can strengthen social and informal accountability in and around cocreating networks and partnerships.

Article
Publication date: 26 March 2024

Hugo Letiche and Ivo De Loo

Ethnography produces accounts; the critical reflection of accounts produces accountability. Ethnography requires accountability if meaningful conclusions and/or observations are…

Abstract

Purpose

Ethnography produces accounts; the critical reflection of accounts produces accountability. Ethnography requires accountability if meaningful conclusions and/or observations are to be made. Accountability requires ethnography if is to address lived experiences. Virno argues that the principles of “languaging” make ethnographies and accountability possible. This papers aims to describe an instance of the circularity of accountability and use this to explore Virno’s insights. Doing this helps us to see the connections between accountability and ethnography, and reflect on the nature of these interconnections.

Design/methodology/approach

Inspired by Paulo Virno’s philosophy, the authors assert that an ethnographer typically produces an account of a chosen “Other” in which this “Other” is held to account. But at the same time, the ethnographer needs to be held to account by the very same “Other” and by the “Other” of the (research) community. Furthermore, ethnographers are accountable to themselves. All these moments of accountability can endlessly circle, as responsibilization of the researchers by their Other(s) continues. For ethnography to function, this must be tamed as a (research) account ultimately has to be produced for an academic project to be considered complete. Drawing on Virno’s principle of the “negation of the negation” by the “katechon,” by the “katechon,” the authors propose a potentially valuable intervention that would enable ethnography – and by extension, ethnographers – to prosper.

Findings

The authors apply Virno’s philosophical reflections to propose a positive feedback cycle between ethnography and accountability. Virno’s ideation centers on two key concepts: (i) the multitude of social relatedness and (ii) the ontology of the languaging of individuation. Hereby, a positive circle of causality between ethnography and accountability can be realized, whereby the authors can respect but also break the causal circle(s) of ethnography and accountability. This might be achieved via a reflection on Virno’s concept of the “katechon.”

Originality/value

The authors illuminate the accountability–ethnography dynamic, providing an illustration of the circularity of ethnography and accountability and showing how Virno provides us with tools to help us deal with it. Hence, ultimately, the paper focuses on the accountability as ethnographers.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 17 February 2021

Sandro Brunelli, Camilla Falivena, Chiara Carlino and Francesco Venuti

The increasing responsibility of organisations towards society and the environment has inverted the relationship between accounting and accountability, leading to accountability

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Abstract

Purpose

The increasing responsibility of organisations towards society and the environment has inverted the relationship between accounting and accountability, leading to accountability-based accounting systems. This study aims to explore the debate on accountability for climate change within the integrating thinking (IT) perspective. Ascertaining the most significant trends in the debate around purposes and performance that characterise climate mitigation engagement and their connections, the study would explore if and to what extent organisations are tackling climate actions.

Design/methodology/approach

A narrative review of the extensive academic literature developed from the Kyoto Protocol to date was performed. After selecting a representative sample, papers were analysed with the support of a new analytical framework that involves three dimensions – answerability, enforcement and outcome – and governance schemes that emerge from the involvement of the private and public sector and civil society. With the support of NVivo software, themes arisen were analysed and coded. Key items were labelled, creating specific nodes and synthesised into the proposed framework.

Findings

A “silo approach” largely characterises the debate on accountability for climate change. The most significant reasons behind the shortcomings of extant climate actions may be retrieved firstly in the weakness of the motivations that guide organisations to operate in a climate-friendly way.

Social implications

This study underlines the need for a 360° integrated approach for strategically tackling climate actions.

Originality/value

This study would represent a further step towards an integrated approach for studying organisations behaviours in the “climate war”, embracing the connectivity between purposes and outcomes, capitals and the relationships amongst the various stakeholders.

Details

Meditari Accountancy Research, vol. 29 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 1 June 1999

S.R. Devadasan, M. Karthikeyan, K. Kannan, G. Sundararaj and K. Balamurugan

Appraises that the quality circle programme is one of the enablers of total quality management (TQM) projects. Points out that a considerable number of quality circles fail…

3406

Abstract

Appraises that the quality circle programme is one of the enablers of total quality management (TQM) projects. Points out that a considerable number of quality circles fail throughout the world in spite of their contributions toward attaining TQM objectives. Claims that lack of financial accountability causes management to underestimate the contributions of quality circles. Suggests a framework to financially account for quality circle programmes. Describes the efforts made to validate it by attempting implementation in a medium size manufacturing enterprise. Presents financial statements concerning a quality circle prepared using a commercially available accounting package. Concludes by discussing the future scope and issues connected with the implementation of the proposed quality circle accounting system.

Details

Participation and Empowerment: An International Journal, vol. 7 no. 4
Type: Research Article
ISSN: 1463-4449

Keywords

Article
Publication date: 4 November 2014

Max Ward and Pamela Attwell

The purpose of this paper is to gauge service user’ perspectives on the effectiveness of two community outreach forensic psychological services in London for people with…

Abstract

Purpose

The purpose of this paper is to gauge service user’ perspectives on the effectiveness of two community outreach forensic psychological services in London for people with personality disorder and serious mental illness who pose a risk of sexual and violent offending. Both services are guided by principles of the Good Lives Model and circles of support and accountability.

Design/methodology/approach

The research design was mixed qualitative and quantitative, incorporating thematic evaluation of semi-structured interviews with service users and a rating-scale constructed specifically for this purpose.

Findings

Outcomes suggest both services are broadly successful in achieving their aims to: first, enhance psychological well-being and general quality of life; second, promote links with other agencies and broader social inclusion; and third, monitor and manage risk of re-offending.

Research limitations/implications

However, there are limitations. Cause and effect cannot be inferred and outcomes are not generalizable to other contexts partly as a result of the small sample size. Another possible issue is that participants spoke favorably about their care through fear of being evaluated negatively or through fear of compromising the support they receive. To control for these and other possible confounding variables, further more rigorous research is required.

Practical implications

The current findings can be used as a guide to help services engage and manage people with personality disorder and serious mental illness who are at risk of further serious offending.

Originality/value

It is suggested here that the current findings contribute to the body of evidence supporting initiatives that aim to address recidivism by enabling offenders to develop a more positive identity through social and community inclusion and integration.

Article
Publication date: 25 March 2024

Alistair Goold

This paper investigates the interplay between consequences in restorative practices (RP) and the synergies with responsive classroom, particularly in international schools…

Abstract

Purpose

This paper investigates the interplay between consequences in restorative practices (RP) and the synergies with responsive classroom, particularly in international schools. Addressing critics who deem RP a “soft option”, the study defines “restorative consequences” within the RP framework. It analyses literature and three school policies, focusing on international school needs. Emphasising the importance of accountability, the paper explores the role of logical consequences in preventing perceived permissiveness. By comparing RP and Responsive Classroom, it seeks to guide school leaders in aligning transformative change with their vision and values. This paper aims to enhance understanding, offer practical insights and address challenges in RP implementation.

Design/methodology/approach

This research delves into the relationship between RP and consequences in international schools, addressing concerns about RP’s perceived lack of accountability. It defines “restorative consequences” within the RP framework, examining RP integration into school policies. Through a literature review and analysis of three RP policies, the study extracts insights for international schools, emphasising the role of logical consequences in preventing perceived permissiveness. In addition, a comparative evaluation of responsive classroom and RP identifies effective models for transformative change. The research aims to empower international school leaders with informed decision-making, offering insights into challenges and strategies for effective RP implementation in alignment with institutional values.

Findings

In delving into the positive discipline approach advocated by responsive classroom, it becomes evident that there exists a potential synergy between various disciplinary systems. Emphasising logical consequences as a pivotal component in school behaviour policies, it is crucial to apply them through the lens of social discipline window (SDW), specifically the “with” approach, incorporating both high levels of support and accountability. Recognizing this dynamic is essential as the authors endeavour to construct effective policies that not only align with responsive classroom values and methods but also prove practical in real-world application. Furthermore, within the international context, responsive classroom has demonstrated its ability to address the social and emotional needs of third culture kids. This revelation presents compelling grounds for the adoption of responsive classroom in international schools contemplating systemic transformations.

Research limitations/implications

The study acknowledges limitations stemming from the reviewed RP policies, primarily the exceptional one derived from a large, well-supported school district, which may not be universally applicable, especially in diverse international schools. The potential for reputational damage to RP exists if policies lack comprehensive detailing and troubleshooting for varied classroom scenarios. Teacher testimonials carry significant weight, necessitating greater involvement in RP training and research. International schools face unique challenges in achieving staff “buy-in”, requiring culturally responsive training to overcome Western-centric perceptions. The clash of RP with authoritarian cultures poses challenges, emphasising the need for clear values.

Practical implications

While the exemplary RP policy reviewed is from a large, well-supported school district, this may not apply universally, particularly in international schools with diverse affiliations. To safeguard RP’s reputation, detailed policies addressing classroom nuances are crucial. Recognising the influence of teacher testimonials and involving educators in RP training and research is pivotal. International schools face a unique challenge in ensuring staff alignment with RP, requiring culturally responsive training to dispel Western-centric perceptions. Acknowledging RP’s clash with authoritarian cultures, schools must establish clear values. Drawing from educational theorists, future RP research should explicitly explore the consequences–RP relationship, enhancing the understanding of the SDW

Social implications

The research’s social implications emphasise the need for transparent and detailed RP policies to prevent reputational damage and rejection. Recognising the influence of teacher testimonials, active involvement of educators in RP training is crucial. For international schools, culturally responsive training is vital to overcome Western-centric perceptions and ensure staff alignment. The study underscores the challenge of RP conflicting with authoritarian cultures, emphasising the importance of clear values. Furthermore, it advocates for a nuanced dialogue on the consequences–RP relationship to enhance understanding within the SDW. These implications stress context-specific and inclusive approaches for effective RP implementation in diverse educational settings.

Originality/value

The research offers significant originality by addressing the underdeveloped literature on the role of RP in international schools. It contributes novel insights by defining “restorative consequences” within the RP framework and examining the interplay between consequences and RP in school policies. The comparative evaluation of Responsive Classroom and RP adds a distinctive dimension, guiding international school leaders in transformative decision-making. Moreover, the study advocates for a culturally responsive approach, challenging Western-centric perceptions. This unique focus on consequences, accountability and cultural considerations positions the research as a pioneering contribution, offering valuable perspectives for effective RP implementation and policymaking in diverse educational settings.

Details

On the Horizon: The International Journal of Learning Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1074-8121

Keywords

Book part
Publication date: 10 December 2013

Silvana Signori and Gerald Avondo Bodino

The aim of this chapter is to determine the need for water management and accounting.

Abstract

Purpose

The aim of this chapter is to determine the need for water management and accounting.

Design/methodology/approach

This chapter first gives an overview of water-related business risks and exposes the need for sound corporate water management and accounting; it then critically examines water-related issues from an accountability perspective. Furthermore, it gives an overview of Australian Standardised Water Accounting (SWA) and General Purpose Water Accounting (GPWA) as possible practices to strengthen water disclosure.

Findings

The present study confirms the need for, and the importance of, transparent, high-quality, credible and comparable water disclosure. Water is considered a public good and involves a public interest and, consequently, public responsibility for its usage, management and protection. Following this line of reasoning, the chapter draws attention to the need for accountability to be ‘public’ or at least shared between crucial stakeholders (government – at national and international levels, water industries, communities, environmentalists, NGOs, etc.).

Practical and social implications

Company efforts are commonly focused on internal and self-referred operations. The different and conflicting uses that may be made of water, and the fact that water is geographically and temporally sensitive, necessitate a search for more flexible and more extended forms of accountability. An implication of these findings is the need and opportunity to switch focus from a single/private perspective to a more general/public one, with benefits for all the stakeholders.

Originality/value

This research enhances our understanding of water management and accounting and may serve as a sound base for future studies on this challenging topic.

Book part
Publication date: 23 June 2022

Jonathan Tummons

In this chapter I draw on the philosophical anthropology of Bruno Latour to propose an account of the work of research ethics. Through a consideration of research ethics as text…

Abstract

In this chapter I draw on the philosophical anthropology of Bruno Latour to propose an account of the work of research ethics. Through a consideration of research ethics as text, I explore the ways in which any such text needs to be accompanied – by people, by processes, by other voices or other texts – in order to become meaningful and then impactful for the ethnographer of education. Research ethics are thus positioned as the technological outcome of a dialogue that is prone to misunderstanding and misinterpretation, notwithstanding the strictures of the processes and policies that increasingly seek to codify the work that ethnographers do in the field. Through arguing for Latour's recent philosophical anthropology as a conceptual toolkit for the exploration of research ethics, I propose that it is research ethics as object that should be the focal point for ongoing ethnographic inquiry.

Details

Ethics, Ethnography and Education
Type: Book
ISBN: 978-1-83982-247-6

Keywords

Article
Publication date: 26 October 2010

Alison Nussbaumer and Wendy Merkley

The paper seeks to document the process and strategies used to create transformational change at the operational, organizational and cultural level.

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Abstract

Purpose

The paper seeks to document the process and strategies used to create transformational change at the operational, organizational and cultural level.

Design/methodology/approach

The vision of transformational change was guided by three principles: building it today, adding value, and aligning with the university's strategic plan.

Findings

During a 2008‐2009 internal review it became clear that current services and systems were inhibiting the ability to move forward. To overcome this inertia, eight strategies were developed to lay the foundation for transformational change. These included: creating a framework for change, leveraging outside expertise, building a leadership team, designing a new organizational structure, influencing organizational culture, managing transition, forming operational teams and workgroups, and reflections. The greatest challenge has been to manage library staff fears and expectations. Dealing with both passive and active resistance has required flexibility and a commitment on the part of library administration to engage staff in an ongoing dialogue to clarify the vision and to encourage staff to see change as serving both the library's interests and their own self‐interest.

Originality/value

The value of this paper is in showcasing tools and strategies for transforming an academic library's organizational culture and structure.

Details

Library Management, vol. 31 no. 8/9
Type: Research Article
ISSN: 0143-5124

Keywords

Book part
Publication date: 5 February 2018

Abby Riddell

In this chapter, the author exposes the frameworks she has used in uncovering different stakeholders’ perspectives on the impact of aid to education programs. She raises a number…

Abstract

In this chapter, the author exposes the frameworks she has used in uncovering different stakeholders’ perspectives on the impact of aid to education programs. She raises a number of issues: the greater use by development agencies of evaluation measurements than recipients, in part due to the superimposition of, or inadequate capacity development offered nationals; the inappropriate comparisons of education systems together with a greater focus on school effectiveness without sufficient incorporation of school improvement practices; the need for a multidisciplinary lens rather than the predominant economic, ‘value for money’ considerations. The author portrays the prospects of accountability research as increasingly one of development agencies going it alone, run by their foreign offices, lacking the institutional memory of their aid agencies and with a renewed emphasis on the private sector.

Details

Annual Review of Comparative and International Education 2017
Type: Book
ISBN: 978-1-78743-765-4

Keywords

1 – 10 of over 5000