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This paper explores environmental accountability and downward accountability role of nongovernmental organisations (henceforth NGOs) under Extended Producer Responsibility (EPR) in the food and beverage industry of Nigeria. The paper relies on empirical data gathered from qualitative interviews of three stakeholders – accountants, Corporate Social Responsibility Officers (CSROs), CEOs and NGO CSROs. It employed theoretical conceptualisation of environmental accountability and NGO's downward accountability. Analysis shows that despite the existence of attributes of environmental accountability such as sense of responsibility on the part of corporations and citizens' rights to demand for and enforce accountability, passivity of citizens' right caused by vulnerability prevails. The finding also shows that downward accountability roles of NGOs in the industry have been framed as that of enhancing activities in the value chain. Part of this is RecyclePay project that funds education for the poor. Thus NGOs' downward (environmental) accountability in Nigeria has potential to promote environmental well-being, beneficiary's economic empowerment and education for the poor, thereby simultaneously addressing vulnerability. It shows that vulnerability may induce a different conceptualisation of environmental accountability than that of a normal democratic setting where the citizens are deemed to have right to demand and enforce (environmental) accountability. This paper contributes to our understanding of (environmental) accountability and downward accountability role of NGOs within an emerging market context.

Tax practitioners are accountable to multiple parties with divergent objectives when carrying out their function as both client advocates and Internal Revenue Service (IRS) agents. In addition, tax practitioners are employed by firms that simultaneously demand client satisfaction and tax law compliance. Thus, firm pressure may serve to magnify the level of goal incongruence faced by tax practitioners. This study measures the sources and levels of accountability pressure felt by practitioners. In addition, the study investigates how tax return behavior is affected by multiple sources of accountability pressure. A survey of 227 tax professionals is used to measure accountability pressure and responses to various tax scenarios. Results indicate that significant accountability pressure exists from respondents' firms to comply with the tax law and to please tax clients. Additionally, tax practitioners from larger CPA firms report feeling more accountability pressure from their employers. Finally, while the amount of reported accountability pressure differs across several demographic variables, actual tax return behavior seems to be affected only by the accountability pressure felt from respondents' firms to comply with the IRS.

This chapter examines the role of political skill in relation to employee psychological and physiological health and well-being. First, we begin by providing a review of the current research on the relationship of political skill to stress and strain; additionally, areas in this literature that are in need of greater theoretical specification are identified. A multi-mediation organizing framework is proposed, which suggests that political skill impacts intrapsychic (i.e., constructs residing within an individual such as control, self-esteem) and interpersonal processes (i.e., authenticity, trustworthiness, affability, and humility), which subsequently influence the development and maintenance of work relationships, networks, and coalitions, and ultimately affects individual psychological and physiological health and well-being. The implications of this framework, and directions for future research, are discussed.

If individuals exhibit less ethical behavior in the workplace than in their personal decisions, this may constitute evidence of role morality behavior. Role morality can be defined as “claim(ing) a moral permission to harm others in ways that, if not for the role, would be wrong” (Applbaum, 1999. Ethics for adversaries: The morality of roles in public and professional life (p. 3). Princeton, NJ: Princeton University Press.) To investigate this issue, 55 practicing accountants completed and returned the experimental survey. Results show that in many situations, business decisions were less ethical than personal decisions, consistent with the theory of role morality. The implications and limitations of this study as they relate to practicing accountants are discussed.

Successful implementation of Response to Intervention frameworks in schools requires general and special education teachers to have well-integrated knowledge bases for providing instruction and intervention in reading and behavior. Implementation-focused approaches to changing teacher behavior, favored traditionally in special education, however, are unlikely to help teachers acquire such knowledge. In this chapter, we discuss the knowledge and practice that defines expert teachers in reading and behavior and how such expertise might be achieved through practice-focused approaches to initial teacher education and professional development.

We examine how school districts in California help their high schools respond to state accountability requirements. We discovered two contrasting forms of district interventions: those aiming to increase schools’ internal coherence and those encouraging direct but narrower responses to state requirements. Drawing on interviews in six districts and eight high schools, we find that many district efforts focus on immediate responses to state requirements to raise test scores. Yet, our analysis suggests that without strong district efforts to increase internal coherence, interventions aimed at eliciting school responses will be less beneficial over time.

Given this casting of the problem, the logical question by the late 1980s had become, how should government craft policy tools to motivate stronger efforts by local educators? A variety of central governments in the West had tried to lift children's learning curves through new funding for particular categories of students, along with tighter regulation of how these dollars must be spent. But this assumed that legislators and education bureaucrats knew how to best organize instructional “inputs” and social relations inside classrooms. The conceptual breakthrough with the new buzz around standards-based or performance-focused reform was that government would concentrate on clarifying learning outcomes, leaving local educators to tailor school inputs and pedagogical practices. (Several chapters in this volume show how, in fact, central governments have difficulty resisting the exercise of control over output standards and input mixes.)

Accountability is ubiquitous in social systems, and its necessity is magnified in formal organizations, whose purpose has been argued to predict and control behavior. The very notion of organizing necessitates answering to others, and this feature implies an interface of work and social enterprises, the individuals comprising them, and subunits from dyads to divisions. Because the nature of workplace accountability is multi-level as well as interactive, single-level conceptualizations of the phenomenon are incomplete and inherently misleading. In response, this chapter sets forth a meso-level conceptualization of accountability, which develops a more comprehensive understanding of this pervasive and imperative phenomenon. The meso model presented integrates contemporary theory and research, and extends our perspectives beyond individual, group, unit, or organizational perspectives toward a unitary whole. Following this is a description of challenges and opportunities facing scholars conducting accountability research (e.g., data collection and analysis and non-traditional conceptualizations of workplace phenomenon). Theoretical and practical implications are discussed, as are directions for future research.