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This chapter examines organisational change processes that occur when accountability demands from powerful external stakeholders change. It investigates, firstly, whether these external accountability demands impact on the performance management systems of two different types of organisations. Secondly, it considers whether the goals for improved performance contained within the external accountability demands are realised. The chapter derives its primary insights from analysing in-depth interviews with managers working in a private sector company and in public sector organisations. The analyses reveal complex organisational responses. In the public sector case study, the organisations tended to reorient their performance management systems towards the external accountability demands; whilst in the private sector organisation, pressures from falling share prices forced managers to focus their decision making on the preferred performance measures contained in shareholders’ accountability demands. However, whilst there is some evidence of performance management system changes, the desires for improved performance subsumed by the external accountability demands are not necessarily realised through the performance management system changes.

Existing literature has begun to identify the agonistic and contested aspects of the ongoing development of accountability systems. These “contests” are particularly important during periods of change when an accountability “deficit” has been identified, that is, when existing accountability systems are deemed inadequate and requiring revision. The purpose of this paper is to explore one such set of contests in the case of large technology and social media firms: the so-called “big tech”. The authors focus specifically on “big tech” because of increasing societal concerns about the harms associated with their products, services and business practices.

The authors analysed four US Congressional hearings, in which the CEO of Facebook was held to account for the company's alleged breaches and harms. The authors conducted a discourse analysis of the dialogue between the account giver (Mark Zuckerberg) and account holders (Members of Congress) in the oral testimony at the four hearings.

Two areas of contestation in the dialogue between the account giver and account holders are identified. “Epistemic contests” involved contestation about the “facts” concerning the harms the company had allegedly caused. “Responsibility contests” involved contestation about who (or what) should be held responsible for these harms and according to what standards or criteria.

The study advances critical dialogical accountability literature by identifying two areas of contestation during periods of change in accountability systems. In so doing, they advanced the theory by conceptualising the process of change as underpinned by discursive contests in which multiple actors construct and contest the “problem” with existing accountability systems. The outcomes of these contests are significant, the authors suggest, because they inform the development of reforms to the accountability system governing big tech firms and other industries undergoing similar periods of contestation and change.

Business, society and academic literature all show an increase in the demand for greater accountability. Although accountability is deemed to be central to performance in the workplace, it is an ever-expanding, complex and elusive phenomenon. There is very little empirical research in human resource literature on accountability’s wide-ranging antecedents and how they are best implemented. This paper aims to set out to identify which factors have the greatest influence when holding an individual to account.

Qualitative, exploratory research methods were adopted. Twenty semi-structured, in-depth interviews were conducted with CEO’s, executives, human resource experts, senior managers and consultants in eight industries in South Africa. The data were analysed by thematic content analysis.

The findings identified five dominant antecedents that are required to effectively hold an individual to account for their performance. These are the culture and leadership of the organisation, the systems in the organisation, the values and recruitment means of the individual and the clarity of role. For each of these factors, the key management mechanisms were identified.

The study was done in one country (South Africa) and only with senior executives.

A “System of Accountability” model was developed depicting the interdependence of the factors and conceptualising a process that can be followed for human resource professionals and senior management to develop a culture of accountability.

There is a dearth of literature and empirical research on how to implement a combination of systems to ensure accountability in the workplace. This research offers some solutions to that gap in the literature.

Building on the research program of Dillard and Brown (2015) and Dillard and Vinnari (2019), specifically related to an “ethic of accountability,” this paper recognizes accountability systems as key to how organizations conceptualize their responsibility to society. The objective is to explore how managers of hybrid organizations conceptualize responsibility and the role of accountability systems in their conceptualization.

This paper studies hybrid organizations that are for-profit entities with explicitly recognized non-economic imperatives. Semi-structured interviews are conducted with managers of organizations that pursue certification as a B-Corporation, often in conjunction with a legal designation as a benefit corporation.

Managers of the hybrid organizations evidenced a broader responsibility logic that extends beyond responsibility to shareholders. This pluralistic orientation and broader set of objectives are expressed in a set of certification standards that represent an accountability system that both enables and constrains the way responsibility is understood. The accountability system reflects a “felt” accountability to the “other” manifested, for example, as generational accountability, with the other (re)created relative to the certification standards.

Certifications and standards represent accounting-based accountability systems that produce a type of accountability in which the certification becomes the overall objective nudging out efforts to take accountability-based accounting seriously (Dillard and Vinnari, 2019). At the same time, the hybrids under study, while not perfect exemplars, incline toward an ethic of accountability (Dillard and Brown, 2014) that moves them closer to accountability-based accounting.

The findings reveal perspectives of managers embedded in hybrid organizations, illustrating their experiences of responsibility and accountability systems in practice (Grossi et al., 2019). The insights can be extended to other hybrid contexts where accountability systems may be used to demonstrate multiple performance objectives. We also recognize the irony in the need for an organization to be required to attain a special license to operate in a more responsible manner.

This study examines unexplored horizontal accountability types between public, private and third sector actors within a hybrid organization. The case organization was applying a novel alliance model to generate service paths for heterogeneous clientele consuming cultural, educational, health and social services. It was first to do so in Finland.

This research is on a case study that used documents and interviews to examine the design of the horizontal accountability. The descriptive analysis focused on identifying what type of formal accountability system was designed (i.e. who is the account holder, and who is accountable and for what and why).

An imbalanced accountability system was identified because accountability obligations were unevenly distributed between public, private and third sector actors. The private sector was the most accountable for performance, and the third sector (i.e. voluntary sector) was the least accountable. As account holders, the public, private and third sector actors were judging their conduct as account providers. This created a biased horizontal accountability system. The hybrid's accountability system was dynamic because the contracts made to establish the hybrid included opportunities to change horizontal accountability if future changes to the external environment affect too drastically the potential to achieve the hybrid's goals.

Three new concepts are proposed for studying dysfunctional accountability systems: dynamic, biased and horizontally imbalanced accountability.

The purpose of this paper is to direct attention to the intersection of external and internal accountability systems within urban schools, and the role of school leadership, especially that of the principal, in managing this intersection. In particular, the paper explores how school leaders are able to strengthen and sustain the school's internal accountability system, in pursuit of school‐defined learning improvement agenda, and at the same time respond productively to external accountability demands. The paper also seeks to identify consequences of these leaders’ efforts to navigate an often problematic set of converging demands.

This paper draws on findings from a larger multi‐case study of learning‐focused leadership in 15 schools in four urban school districts in the USA. Schools were chosen to represent those that were “making progress” (by local measures). Data were collected over 18 months, spanning two school years, from Spring 2007 to Fall 2008. Data collection included multiple site visits, semi‐structured interviews and observations of leadership activity across school and district settings, and a variety of documentary evidence.

Though working in substantially different contexts, these leaders found remarkably similar ways of crafting tools and creating occasions, from the array of external accountability demands and resources, to serve internal accountability purposes. They did so by internalizing external expectations and developing accountable practice within the school, leading through data, and modelling what it meant to learn to lead in a fully accountable way. As they did so, they reshaped the scope of instruction and the instructional improvement conversation, and also made teaching and leadership practice more public.

This paper extends discussions of school‐level accountability in two ways. First, it updates scholarship on accountability by examining school‐level responses at a time five years into the new accountability context in the USA defined by strict system‐wide expectations and mechanisms. Second, the paper demonstrates ways in which the often onerous demands of external accountability systems can be treated as a resource by school leaders and used in ways that bolster the school's capacity for accountable professional practice.

The purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of aid. It also provides a critique of these technologies from an accountability perspective.

An in-depth case study of a large NGO, relying on semi-structured interviews, document analysis and non-participant observation, provides an understanding of current issues in existing NGO accountability and reporting systems. A novel case-conceptual critical analysis is then used to explore how blockchain and triple-entry accounting systems may potentially address some of the challenges identified with NGO accountability.

An empirical case study outlines the current processes which discharge accountability to a range of stakeholders, emphasising how “upward” accountability is privileged over other forms. This provides a foundation to illustrate how new technology can improve upward accountability to donors by enabling more efficient, accurate and auditable record-keeping and reporting, creating space for an NGO to focus on horizontal accountability to partner organisations and downward accountability to beneficiaries. Greater accountability exposes NGOs to diverse views from partner organisations and beneficiaries, potentially enhancing opportunities for learning and growth, i.e. greater impact. However, blockchain and triple-entry accounting can also create “over-accounting” and further entrench the power of upward stakeholders, such as donors, if not implemented carefully.

A novel case-conceptual critical analysis furnishes new insights into how existing NGO accountability systems can be improved with technology. Despite the growing excitement about the possibilities of blockchain and triple-entry accounting systems, this paper offers a critical reflection on the limitations of these technologies and suggests avenues for future research.

Examples of how blockchain and triple-entry accounting systems can be integrated into NGO systems are presented. This research also raises the importance of creating a strong nexus between humans and technology, which ensures that “socialising” forms of accountability that empower vulnerable stakeholders, are embedded into international aid.

This research provides insight into present challenges with NGO accountability, using empirical evidence, furnishing potential solutions using novel blockchain and triple-entry accounting systems. Greater accountability to partner organisations and beneficiaries is important, as it potentially enables NGOs to learn how to be more impactful. Therefore, this paper introduces rich, contextually embedded perspectives on how NGO managers can exploit such technologies to enhance accountability and impact.

This study aims to assess the status of current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia.

This study collected primary data from 109 departments and agencies under 24 federal ministries in Malaysia. The data were analysed under descriptive statistics, ordinal regression and structural equation modelling (SEM). Several diagnostic tests were conducted to check the validity and reliability of data and models, such as Cronbach alpha test, Kaiser–Meyer–Olkin test, Shapiro–Wilk test, internal consistency reliability, indicator reliability, convergent validity and discriminant validity.

The regression and SEM results show that the practices of integrity system and leadership quality had statistically significant positive relationship, but the practice of internal control system showed mixed relationship with the practices of accountability.

The findings of the study will help the policymakers to ensure better accountability in the public sector in Malaysia and other countries.

This is an original study based on primary data to examine the current practices of accountability and its relationship with the practices of integrity system, internal control system and leadership qualities in the public sector of Malaysia.

The purpose of this paper is to explore the tensions between external accountability obligations, educator's professional values, and student needs. Strategic, cognitive, and moral dimensions of this tension are captured with the central category of integrity.

This is a mixed methods study that compares five exceptionally high performing middle schools with four exceptionally low performing middle schools in the state of California (USA), controlling for demographics, school context factors, and below average performance range.

It is found that schools under similar circumstances differ on the degree of integrity. Schools with high integrity have a good balance between values and reality, are more cohesive and more open to dissent. In each case, integrity was associated with an expansion of agency that combined moral earnestness with prudent strategizing and actively constructing interpretive frames that maintained a school's sense of self‐worth. Integrity develops or survives with a good dose of educational leaders’ personal strength, but also depends on leaders’ insistence to fully exhaust the moral horizon of an institution which obligates educators to balance equity, system efficiency, child‐centeredness and professionalism with prudence.

This is a case study of nine schools in one state. Explanatory relationships can be explored, but not generalized.

The research has implications for leadership. It demonstrates the power of integrity as a key virtue of leadership under accountability pressures. It shows the different ways integrity can be forged in schools and the different ways it can be missed with consequences for school life.

The paper stresses the point that it is quite conceivable that ideological zeal, Machiavellian strategizing, or eager system conformism may produce more forceful agency than integrity. But as everyday responses they are not as realistic, ethical or productive as the striving for integrity.

The practitioner literature often points to integrity as a desirable quality when dealing with tensions of the sort addressed in this paper, but little systematic theoretical thinking and empirical exploration of this concept exists. The paper makes an advance in both areas.

This study aims to investigate accounting practices within a non-Western (Indigenous) context and provide insights into alternative accounting approaches and perspectives.

This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations.

The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complementary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for Indigenous people.

Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support Indigenous communities.

This study is original and provides novel insights supporting the need for accounting to recognise the importance of Indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.