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Article
Publication date: 22 October 2020

Samson Tiki, Belinda Luke and Janet Mack

The purpose of this study is to examine bribery and its accountability implications within Papua New Guinea's (PNG's) public sector.

Abstract

Purpose

The purpose of this study is to examine bribery and its accountability implications within Papua New Guinea's (PNG's) public sector.

Design/methodology/approach

Semi-structured interviews were conducted with 11 senior public servants from three central government departments. Perceptions, forms and accountability dimensions compromised through bribery were analysed through an actor network theory (ANT) lens to understand the actors contributing to bribery and how it might be addressed.

Findings

Forms (and variations) of bribery included “promises” by clients, pre-commitments by public servants and expectations/obligations imposed by public servants. Multiple and interdependent actors (including compromised accountability perceptions) are identified.

Practical implications

Findings provide important insights for public servants and policy-makers within and beyond PNG's government departments, highlighting the associated implications for individuals, the public sector and the country more broadly.

Originality/value

The incorporation and analysis of accountability dimensions through an ANT lens provides new perspectives on bribery. Further, the significance and extent of compromised accountability dimensions within the network suggests a broken accountability system.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 19 March 2018

Astrid Bradford, Belinda Luke and Craig Furneaux

This paper aims to explore social enterprise accountability with respect to their dual social and financial objectives. Drawing on theories of accountability, stakeholders…

Abstract

Purpose

This paper aims to explore social enterprise accountability with respect to their dual social and financial objectives. Drawing on theories of accountability, stakeholders and institutional logics, this paper examines to whom and how social enterprises are accountable, focusing on the potential differences in accountability where social enterprises have a dominant versus a diversified commercial customer base.

Design/methodology/approach

Case studies on four work integrated social enterprises are analysed. Primary data include interviews with general managers of each social enterprise. Secondary data include social media, websites and internal and external reports.

Findings

Findings reveal accountability is largely influenced by dominant stakeholders (dominant commercial customers and parent organisations). Further, a connection between to whom and how social enterprises are accountable was noted, with formal accountability directed to the main stakeholders of the social enterprises, while less formal types of accountability were directed to less powerful stakeholders.

Originality/value

The integrated nature of the social enterprises facilitated complementarity rather than conflict among their commercial and social logics. While formal accountability was directed to those with power, expectations of these stakeholders ensured social and commercial logics were balanced, highlighting the importance of powerful stakeholders supporting both logics for social enterprises to effectively manage their hybridity. Conclusions consider the importance of social enterprises’ reporting practices.

Details

Social Enterprise Journal, vol. 14 no. 2
Type: Research Article
ISSN: 1750-8614

Keywords

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Article
Publication date: 18 June 2021

Vien Chu and Belinda Luke

This study aims to investigate how non-government organisation (NGO) managers balance accountability to donors and beneficiaries and the role of felt responsibility in…

Abstract

Purpose

This study aims to investigate how non-government organisation (NGO) managers balance accountability to donors and beneficiaries and the role of felt responsibility in this process.

Design/methodology/approach

Using concepts of accountability theory, practices of microenterprise development NGOs are examined in two countries – Bangladesh and Indonesia – through interviews with managers of 20 NGOs and analysis of NGOs’ publicly available data.

Findings

Findings show a shift in emphasis from a vertical view (upward to donors and downward to beneficiaries) to a horizontal view of NGO accountability. Under this view, a selective approach to donors whose mission and approaches to poverty alleviation aligned with those of the NGOs played an essential role in supporting NGOs’ internal accountability. Further, felt a responsibility to beneficiaries is identified as an important mediator balancing both upward and downward accountability. While accountability to donors and beneficiaries was interrelated, accountability to donors was considered a short-term objective and accountability to beneficiaries was considered a long-term and overriding objective.

Originality/value

Findings contribute a further understanding of the role of felt responsibility to beneficiaries as a mediator for balancing upward and downward accountability based on the perspectives of NGO managers. Reframing accountability through a horizontal view helps to balance multiple directions of NGO accountability: to self, donors and beneficiaries.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 29 March 2021

Antonius Sumarwan, Belinda Luke and Craig Furneaux

This paper aims to explore how accountability to members is practised within credit unions. In particular, this study examines formal and informal practices and underlying…

Abstract

Purpose

This paper aims to explore how accountability to members is practised within credit unions. In particular, this study examines formal and informal practices and underlying approaches regarding accountability to members.

Design/methodology/approach

Adopting a case study approach, this study explores accountability within two credit unions in the lightly-regulated context of Indonesia through focus group discussions with credit union practitioners and documentary analysis.

Findings

Findings reveal both credit unions prioritised accountability to members for financial and social performance, underpinned by a socialising, relational approach and driven by a strong sense of social mission. Various mechanisms were adopted to directly address accountability to and empowerment of members, facilitating their participation and education. Further, several mechanisms of and approaches to accountability to other stakeholders indirectly enhanced the credit unions’ accountability to members.

Research limitations/implications

This study highlights the interrelated nature of credit unions’ accountability mechanisms to members. Further, empowerment through participation, education and small business development, suggests valuable investment in members’ social, intellectual and financial capital.

Originality/value

This study examines the socialising nature of accountability to credit union members and other stakeholders to support members’ interests, providing insights into how third sector organisations more broadly might enhance accountability to those the organisation seeks to serve.

Details

Qualitative Research in Accounting & Management, vol. 18 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

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Article
Publication date: 2 May 2017

Ellie (Larelle) Chapple, Reza Monem and Peter Green

Abstract

Details

Accounting Research Journal, vol. 30 no. 01
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 10 May 2011

Belinda Luke, Kate Kearins and Martie‐Louise Verreynne

This paper aims to examine the integration of entrepreneurship and strategy to develop a conceptual framework of strategic entrepreneurship. The framework is developed…

Abstract

Purpose

This paper aims to examine the integration of entrepreneurship and strategy to develop a conceptual framework of strategic entrepreneurship. The framework is developed through an analysis of theory and refined through an examination of practice.

Design/methodology/approach

This framework is considered in the context of potentially entrepreneurial and strategic activity undertaken by 12 of the 17 state‐owned enterprises (SOEs) operating in New Zealand in 2006‐2007. Based on a review of documents, observation, and interviews with SOE executives, cases of 12 SOE activities were analysed to compare and contrast strategic entrepreneurship in practice.

Findings

The findings reveal distinct elements within the four activities classified as strategic entrepreneurship, activities, such as leveraging from core skills and resources from a strategic perspective, and innovation from an entrepreneurial perspective.

Originality/value

This study is one of the first to examine the nature of strategic entrepreneurship in practice and the associated financial returns.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 17 no. 3
Type: Research Article
ISSN: 1355-2554

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Article
Publication date: 31 May 2011

Belinda Luke, Kate Kearins and Martie‐Louise Verreynne

This article aims to consider success in terms of the financial returns and risks of new public management (NPM) in state‐owned enterprises (SOEs).

Abstract

Purpose

This article aims to consider success in terms of the financial returns and risks of new public management (NPM) in state‐owned enterprises (SOEs).

Design/methodology/approach

Financial returns of New Zealand SOEs were examined through a review of their annual reports over a five‐year period. Dimensions of risk were examined through interviews conducted in two phases over a two‐year period with senior executives from 12 of the (then) 17 SOEs operating in New Zealand.

Findings

Findings indicate the potential for SOEs to operate as profitable government investments, with clear support for positive financial returns under NPM. However, variations noted within individual SOEs also indicate that profitable and commercial operations may not be possible in all cases. An examination of the risks associated with SOEs' operations reveals a number of dimensions of risk, encompassing financial, political (including regulatory), reputational, and public accountability aspects.

Practical implications

There is a need for an enhanced awareness on the part of internal and external stakeholders (such as the government and general public) of the risks SOEs face in pursuing higher levels of profitability. Also required, is a more acute understanding on the part of internal and external stakeholders (e.g. government and the public) of the need for SOEs to manage the range of risks identified, given the potentially delicate balance between risk and return.

Originality/value

While previous studies have considered the financial returns of SOEs, or the risks faced by the public sector in terms of accountability, few have addressed the two issues collectively in a single context.

Details

International Journal of Public Sector Management, vol. 24 no. 4
Type: Research Article
ISSN: 0951-3558

Keywords

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Article
Publication date: 18 November 2013

Belinda Luke, Jo Barraket and Robyn Eversole

The purpose of this paper is to review the growing emphasis on quantifiable performance measures such as social return on investment (SROI) in third sector organisations …

Abstract

Purpose

The purpose of this paper is to review the growing emphasis on quantifiable performance measures such as social return on investment (SROI) in third sector organisations – specifically, social enterprise – through a legitimacy theory lens. It then examines what social enterprises value (i.e. consider important) in terms of performance evaluation, using a case study approach.

Design/methodology/approach

Case studies involving interviews, documentary analysis, and observation, of three social enterprises at different life-cycle stages with different funding structures, were constructed to consider “what measures matter” from a practitioner's perspective.

Findings

Findings highlight a priority on quality outcomes and impacts in primarily qualitative terms to evaluate performance. Further, there is a noticeable lack of emphasis on financial measures other than basic access to financial resources to continue pursuing social goals.

Social implications

The practical challenges faced by social enterprises – many of which are small to medium sized – in evaluating performance and by implication organisational legitimacy are contrasted with measures such as SROI which are resource intensive and have inherent methodological limitations. Hence, findings suggest the limited and valuable resources of social enterprises would be better allocated towards documenting the actual outcomes and impacts as a first step, in order to evaluate social and financial performance in terms appropriate to each objective, in order to demonstrate organisational legitimacy.

Originality/value

Findings distinguish between processes which may hold symbolic legitimacy for select stakeholder groups, and processes which hold substantive, cognitive legitimacy for stakeholders more broadly, in the under-researched context of social enterprise.

Details

Qualitative Research in Accounting & Management, vol. 10 no. 3/4
Type: Research Article
ISSN: 1176-6093

Keywords

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Article
Publication date: 1 January 2006

Belinda Luke and Martie‐Louise Verreynne

The purpose of this research is to elaborate on a model of entrepreneurship within the public sector.

Abstract

Purpose

The purpose of this research is to elaborate on a model of entrepreneurship within the public sector.

Design/methodology/approach

Case studies involving state‐owned enterprises (SOEs) trace three examples of entrepreneurial ventures.

Findings

A theme of strategic use of entrepreneurial action within these organisations emerges. It is argued that these examples are representative of both a field of enquiry and a specific concept which has been termed “strategic entrepreneurship”.

Research limitations/implications

On the strength of the findings from this study we are able to draw two important conclusions. First, empirical support is found for the notion of “strategic entrepreneurship”, which is defined and explained in this paper. Second, incidences of strategic entrepreneurship are demonstrated in the SOEs, which extend the range of entrepreneurial types usually described in the public sector.

Practical implications

A number of core and supporting elements of strategic entrepreneurship are identified, providing a clear framework for businesses.

Originality/value

This paper progresses strategic entrepreneurship beyond the purely theoretical, by examining and analysing strategic entrepreneurship in an applied business setting, in this case public sector organisations.

Details

Qualitative Research in Accounting & Management, vol. 3 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

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Article
Publication date: 1 May 2006

Belinda Luke and Martie‐Louise Verreynne

The purpose of this paper is to consider the role of government in fostering entrepreneurial activity and economic development, thereby balancing social and economic objectives.

Abstract

Purpose

The purpose of this paper is to consider the role of government in fostering entrepreneurial activity and economic development, thereby balancing social and economic objectives.

Design/methodology/approach

Case studies on state‐owned enterprises (SOEs) in New Zealand, one of which is examined in detail, are analysed and compared. Triangulated data from interviews, texts, and personal observation were collected and analysed in two separate phases, examining effective pathways for social enterprise in the public sector and related themes.

Findings

Findings suggest the role of government is not limited to policy‐making. Examination of activity which aims to balance social and economic objectives identifies several factors which have contributed to successful and entrepreneurial operations within SOEs.

Research limitations/implications

Although limited to a single case, this paper reveals the nature and importance of entrepreneurial activity within government organisations.

Practical implications

Deregulation as an alternative to privatisation is examined and evaluated.

Originality/value

Evidence is provided to support entrepreneurship within the public sector as a strong foundation for balancing both social and economic objectives.

Details

International Journal of Social Economics, vol. 33 no. 5/6
Type: Research Article
ISSN: 0306-8293

Keywords

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