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Article
Publication date: 21 May 2019

Regina Candra Dewi and Corina D. Riantoputra

The purpose of this paper is to employ the meso-level theory of felt accountability to investigate the relationships among positive affect, negative affect, perceived…

Abstract

Purpose

The purpose of this paper is to employ the meso-level theory of felt accountability to investigate the relationships among positive affect, negative affect, perceived organizational support, organizational structure and felt accountability.

Design/methodology/approach

To avoid common method bias, this study employed a time-lag data collection technique in collecting data from 132 participants. Multiple regression analysis was conducted to examine the relationships among the variables.

Findings

The results show a positive association between positive affect and perceived organizational support and felt accountability, whereas negative affect and organizational structure were negatively correlated with felt accountability, in that machine structures constraint the development of felt accountability.

Originality/value

This research advances the meso-level theory of felt accountability and social exchange frameworks by integrating personality and organizational factors influencing felt accountability, and demonstrating that that the tangible advantages offered by an organization are reciprocated by employees’ accountability.

Details

Journal of Management Development, vol. 38 no. 4
Type: Research Article
ISSN: 0262-1711

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Article
Publication date: 16 July 2021

Che-Chun Kuo, Ying-Lien Ni, Chia-Huei Wu, Rong-Ruey Duh, Mei-Yen Chen and Chiachi Chang

Studies have reported negative effects of felt accountability on employees' extra-role behavior. Deviating from that focus, this study proposes that leadership plays a…

Abstract

Purpose

Studies have reported negative effects of felt accountability on employees' extra-role behavior. Deviating from that focus, this study proposes that leadership plays a role in shaping the implications of felt accountability for employees' extra-role behavior. We propose that under high transformational leadership, felt accountability can motivate employees to engage in task-relevant information elaboration and facilitate innovative work behavior, a form of extra-role behavior that seeks to improve the work environment.

Design/methodology/approach

We conducted a pilot study to validate measurements of felt accountability and task-relevant information elaboration in a sample of 202 employees. We then conducted the main study using a time-lagged, multisource survey design with a sample of 120 supervisor–employee pairs.

Findings

The results from the main study reveal that the association between felt accountability and task-related information elaboration is positive and stronger when transformational leadership is higher. Furthermore, task-relevant information elaboration positively predicts innovative work behavior. Finally, when transformational leadership is higher, the mediation effect of task-relevant information elaboration on the association between felt accountability and innovative work behavior is stronger.

Originality/value

Our study indicates that felt accountability can have positive implications for employees' extra-role behavior contingent on leadership styles. In contrast to previous studies that emphasize the negative implications of felt accountability on employees' behavior, our study depicts when and why felt accountability can have positive implications on employees' behavior.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 19 January 2015

Brendan O'Dwyer and Roel Boomsma

The purpose of this paper is to deepen and advance the understanding of the construction of accountability within the relationship between government funders and…

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5052

Abstract

Purpose

The purpose of this paper is to deepen and advance the understanding of the construction of accountability within the relationship between government funders and development non-governmental organisations (NGOs).

Design/methodology/approach

The paper presents a case study examining the process through which an influential Dutch development NGO, Oxfam Novib, constructed its own accountability while simultaneously seeking to influence shifts in government funder accountability requirements. It enrols a combination of comprehensive archival data on the Dutch government’s financing scheme for NGOs from 1965 to 2012 and in-depth interviews with Oxfam Novib managers and Dutch government officials. The co-evolution in accountability within Oxfam Novib and the government funding scheme is conceptualised using the notions of imposed, felt and adaptive accountability

Findings

The case unveils the dynamics through which accountability within a major government funding scheme for NGOs was co-constructed by Oxfam Novib and the Dutch government’s development aid department. In particular, it reveals how this process was influenced by an internal evolution in Oxfam Novib’s organisational approach to accountability and an institutional context characterised by consensus-based economic and social policy making. The case also unveils the process through which Oxfam Novib’s influence declined as more demanding, narrowly focused government accountability requirements emerged in a setting that was increasingly critical of NGOs.

Originality/value

The paper presents a rare example of a context where development NGOs have proactively sought and secured influence over the accountability demands of a key donor. It is unique in combining consideration of the internal evolution of accountability within an individual NGO (conceptualised as an evolution from felt to adaptive accountability) with a progression in the form of accountability required by governmental funders. The paper unveils the conditions under which NGO-preferred conceptions of accountability may gain (and lose) influence among key funders.

Details

Accounting, Auditing & Accountability Journal, vol. 28 no. 1
Type: Research Article
ISSN: 0951-3574

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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: 19 June 2017

Gloria Agyemang, Brendan O’Dwyer, Jeffrey Unerman and Mariama Awumbila

The purpose of this paper is to ascertain how upward accountability processes can be enabling in, or constraining to, the effective deployment of development aid funding.

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2123

Abstract

Purpose

The purpose of this paper is to ascertain how upward accountability processes can be enabling in, or constraining to, the effective deployment of development aid funding.

Design/methodology/approach

The paper derives its primary insights from in-depth interviews and focus groups with non-governmental organization (NGO) fieldworkers working and delivering development aid in Northern Ghana. It analyses inductively the perspectives of fieldworkers to explain their experiences of upward accountability.

Findings

The fieldworkers’ perception of upward accountability was mainly one of external control, in response to which they enacted a skilful form of compliance accountability. This perception of control failed to stifle their initiative and intrinsic commitment to beneficiaries. The fieldworkers craved “conversations for accountability”, in which they had a voice in the development of upward accountability metrics, thereby enabling them to fulfil their sense of felt responsibility to beneficiaries. While aspects of “conversations for accountability” were emerging in fieldworker-funder interactions, it was unclear to what extent funders were committed to further advancing them. Overall, the analysis unveils how felt responsibility mediates for, and partly diminishes, the perceived negative impacts on aid effectiveness of upward accountability processes informed by a focus on control.

Originality/value

The authors examine the potential of upward accountability processes using in-depth analyses of the actual experiences of those involved in delivering NGO services at the grassroots level. The authors contribute to emerging work in this vein by enriching the authors’ understanding of local constituencies’ experiences of accountability processes more generally, especially the impact these mechanisms have on NGO operational activities. The authors also unveil the mediating role fieldworkers’ “felt responsibility” to beneficiaries’ plays in moderating the perceived negative impacts on aid effectiveness of upward accountability processes.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 18 January 2021

Julia Goodman, Hayley Pearson and Morris Mthombeni

Despite indications of scholarly interest, there are still gaps in the research of the concept of felt accountability, especially the felt accountability of board members…

Abstract

Purpose

Despite indications of scholarly interest, there are still gaps in the research of the concept of felt accountability, especially the felt accountability of board members. This paper aims to clarify the sources of accountability experienced by board members. Especially those in a non-executive capacity. How these sources can be accessed to enhance felt accountability and thereby governance effectiveness is explored.

Design/methodology/approach

Qualitative, exploratory research methods were used. In total, 15 semi-structured, in-depth interviews were completed with non-executive board members of Johannesburg Stock Exchange listed companies in South Africa. Thematic content analysis was used to analyse data.

Findings

The findings clarified the formal and informal sources of accountability experienced by non-executive board members. This included relational and structural mechanisms that can be used within corporate governance to enhance both types of accountability. Accessing the identified sources of accountability through appropriate mechanisms could increase the levels of felt accountability experienced by the individual non-executive board member, thereby strengthening accountability inside the boardroom and improving overall board effectiveness. The study also revealed a layer of implicit and explicit accountability.

Research limitations/implications

The study was conducted solely in South Africa, with non-executive board members of Johannesburg Stock Exchange listed companies.

Originality/value

There is limited research that clarifies the sources of accountability experienced by non-executive board members. This study aims to address this gap in the literature by providing techniques on how to enable the clarified sources of accountability to improve governance effectiveness.

Details

European Business Review, vol. 33 no. 4
Type: Research Article
ISSN: 0955-534X

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Article
Publication date: 19 June 2019

Cletus Agyenim-Boateng and Kofi Oduro-Boateng

The purpose of this paper is to investigate disaster accountability process, and it seeks to advocate for involvement of victims as salient stakeholders in the…

Abstract

Purpose

The purpose of this paper is to investigate disaster accountability process, and it seeks to advocate for involvement of victims as salient stakeholders in the accountability process.

Design/methodology/approach

The authors adopt a case study of the 3rd June, 2015 flood disaster and fire that occurred in Accra, Ghana and draw mainly on interviews, as well as observations and a review of publicly available documents.

Findings

Several actors are involved in disaster management in Ghana. These actors play several roles as part of the disaster management process. Coordination is observed among some governmental actors. However, there is a little collaboration among these actors. There are, therefore, no clear accountability relationships between the actors. Moreover, the forms of accountability process are largely upward and internal. So, although we find the victims as salient stakeholders, their perspectives are not prioritised as part of the accountability process.

Research limitations/implications

As a result of less engagement with victims in the accountability process, a central accountability concern, outcomes, namely, benefits for victims in terms of changes in their knowledge, status, attitudes, values, skills, behaviours or conditions were not promoted. Downward accountability should be encouraged to promote better outcomes.

Originality/value

Although some studies on accounting for disasters have been undertaken, there is none in our local context, and also this study has been able to uncover under-representation of victims in the accountability process using adaptive accountability lens.

Details

Journal of Accounting in Emerging Economies, vol. 9 no. 3
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 13 June 2019

Stephanie White and Davar Rezania

Ethics and leadership are ongoing topics in high performance sports. The purpose of this paper is to provide an insight into the relationship between coaches’ ethical…

Abstract

Purpose

Ethics and leadership are ongoing topics in high performance sports. The purpose of this paper is to provide an insight into the relationship between coaches’ ethical leadership behaviour, as perceived by athletes, and its impact on student-athlete accountability, voice and performance.

Design/methodology/approach

The paper examines the constructs of coaches’ ethical leadership behaviour, felt accountability and voice behaviour. The authors surveyed student-athletes from a variety of sports who compete in the Ontario University Athletics Regional Association. A total of 303 respondents (n=303) completed the survey. Partial least squares path modelling algorithm was utilised for testing hypotheses.

Findings

The results of the study indicate a significant relationship between a coach exhibiting ethical leadership behaviour and student-athlete voice behaviour and performance. Felt accountability mediates the effect of ethical leadership on voice and performance.

Practical implications

This study provides support for the hypothesis that coaches who behave ethically and whose actions represent their words create an environment where a student-athlete feels accountable. This is a powerful concept as it can positively impact individual and team success. The findings suggest that one of the ways that coaches can impact athletes’ performance is to demonstrate and model ethical conduct, and reward ethical acts.

Originality/value

The paper examines how coaches’ ethical behaviour might impact individual processes of accountability, voice and performance. Second, the paper uses the construct of accountability to explain how coaches’ ethical leadership impacts student-athlete behaviour. The accountability literature indicates that followers’ behaviours can be understood as the consequences of his/her perceived accountability towards the leader.

Details

Sport, Business and Management: An International Journal, vol. 9 no. 5
Type: Research Article
ISSN: 2042-678X

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Article
Publication date: 3 May 2013

Raymond A. Gonzalez and William A. Firestone

Principals face shifting accountability pressures from many sources. The most notable recent change in the USA has been the growing pressure from state and federal…

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1988

Abstract

Purpose

Principals face shifting accountability pressures from many sources. The most notable recent change in the USA has been the growing pressure from state and federal government. The purpose of this study is to explore the extent to which the accountability pressures experienced by principals in one American state were the same as those reported in research documenting “objective” changes in those pressures.

Design/methodology/approach

This qualitative study uses interviews with New Jersey middle school principals. The purposeful sample includes principals who had been in their buildings at least three years and enhances variation on socioeconomic status (as measured by New Jersey's rating of “district factor groups”) and school achievement. The authors averaged three years of achievement data and controlled for variation in poverty, ethnicity, language proficiency, and enrollment. A total of 37 principals were contacted; 25 were interviewed. Principals first rank ordered seven sources of accountability. They were then interviewed to learn why the one they ranked highest was most important.

Findings

The most frequent top source of accountability was “your own conscience.” Principals who selected this option highlighted a sense of personal responsibility, responsibility to the children in their charge, and how conscience mediates among competing accountabilities. Accountability to one's conscience was most prevalent in high achieving schools.

Originality/value

Frequent reference to internal responsibility among leaders suggests that they continue to feel a strong sense of internal accountability in spite of increasing external pressures. It also illustrates the range of external, often conflicting pressures that principals face which include pressures from the public and the district office as well as state and federal government. In this increasingly prescriptive and contradictory environment the principal's moral code is important to her or his school.

Details

Journal of Educational Administration, vol. 51 no. 3
Type: Research Article
ISSN: 0957-8234

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Article
Publication date: 8 July 2014

Wajda Wikhamn and Angela T. Hall

– The purpose of this paper is to investigate how perceived organizational support (POS) moderates accountability's relationship with job satisfaction.

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2015

Abstract

Purpose

The purpose of this paper is to investigate how perceived organizational support (POS) moderates accountability's relationship with job satisfaction.

Design/methodology/approach

Self-report data were collected from one organizational sample from the USA and one organizational sample from Sweden.

Findings

The results support the hypothesis that POS moderates the relationship between accountability and job satisfaction in the two samples. Specifically, the findings show that accountability relates positively to satisfaction under high support conditions and, in one sample, negatively to satisfaction under low support condition.

Research limitations/implications

The current results suggest that social context is vital to a more informed evaluation of how accountability relates to work outcomes. Organizations should show their employees that they care about them. This can be achieved through starting, maintaining, and nurturing those initiatives that are interpreted positively by the employees.

Social implications

Scandals represent examples of accountability failures. The implications of these scandals are not merely limited to individual companies and their employees. The wellbeing of the employees is part of the wellbeing of the society.

Originality/value

This study offers new insights on the relationship between accountability and job satisfaction. First, it demonstrates how organizational support perception functions as a moderator of this relationship. Second, it reports replicable results from two organizational samples – one from North America and one from Europe.

Details

Journal of Managerial Psychology, vol. 29 no. 5
Type: Research Article
ISSN: 0268-3946

Keywords

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