Search results
1 – 10 of 783The purpose of this paper is to explore how hierarchical accountability can be enacted and accounting control systems mobilized in a way that promotes a sense of felt…
Abstract
Purpose
The purpose of this paper is to explore how hierarchical accountability can be enacted and accounting control systems mobilized in a way that promotes a sense of felt responsibility.
Design/methodology/approach
The paper draws on interviews, shadowing and observations to explore the implementation of a strategy for “increasing accountability” in a Norwegian Oil Company. The case provided an opportunity to explore the dynamics of hierarchical accountability and felt responsibility, and in particular Roberts (2009) concept of “intelligent accountability”, in an empirical context.
Findings
The case study explores how the strategy of increasing accountability at OilCo was enacted around three operational issues; the control of costs, roles and relationships in the complex matrix structure, and the operation of the management system. It traces how the long history of Beyond Budgeting practices and philosophy in OilCo resulted both in an explicit recognition of the incompleteness of accounting numbers, and trust-based practices which avoided many of the dysfunctional individual and organizational effects typically associated with the exercise of hierarchical control.
Originality/value
The paper explores empirically how OilCo’s embrace of Beyond Budgeting practices and philosophy had created the conditions under which a more intelligent form of accountability could emerge. As a European case study, it calls into question the Anglo-American tradition of accounting research which suggests that externally imposed accountability within a hierarchy mitigates against employees’ felt responsibility.
Details
Keywords
Md. Saiful Alam and Dewan Mahboob Hossain
The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in…
Abstract
Purpose
The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.
Design/methodology/approach
To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.
Findings
It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.
Originality/value
The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.
Details
Keywords
This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against…
Abstract
Purpose
This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.
Design/methodology/approach
A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.
Findings
This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.
Originality/value
By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.
Details
Keywords
Lexis Alexander Tetteh, Cletus Agyenim-Boateng and Samuel Nana Yaw Simpson
The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive…
Abstract
Purpose
The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive the LC policy implementation to promote sustainable development.
Design/methodology/approach
The study reports on a series of interviews with key actors using Institutional Theory and the application of Bovens’ (2010) Global Accountability Framework as a lens for discussion and interpretation of results.
Findings
The results reveal that two forces instigated LC policy enactment. One is external funding pressure from the Norwegian government and the World Bank. The other is the government’s engagement of Civil Society Organisations and other internal stakeholders to justify its activities and missions to signal adherence to impartiality, neutrality, and, to a lesser extent, solidarity. The analysis also reveals tensions in how accountability legitimacy relates to implementation of the LC policy. The study further discovers that while participation, transparency, monitoring, and evaluation are frequently invoked as de jure institutional legitimacy in oil and gas contracts, actual practices follow normative (de facto) institutionalism rather than what the LC policy law provides.
Research limitations/implications
The interview had a relatively small number of participants, which can be argued to affect the study’s validity. Nevertheless, given the data saturation effect and the breadth of the data obtained from the respondents, this study represents a significant advancement in LC policy enactment knowledge, implementation mechanisms and enforcement in an emerging O&G industry.
Practical implications
The findings of this study suggest that future policy development in emerging economies should involve detailed consultations to increase decision-maker knowledge, process transparency and expectations. This will improve implementation and reduce stakeholder tension, conflict and mistrust.
Originality/value
The findings of this study build on earlier investigations into legitimacy, accountability and impression management in and outside the O&G sector. Also, the findings reveal the legitimising tactics used by O&G actors to promote local content sustainable development targets.
Details
Keywords
Ikenna Elias Asogwa, Maria Estela Varua, Rina Datt and Peter Humphreys
The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers…
Abstract
Purpose
The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers to enhance accountability and the effectiveness with which aid services are delivered. Specifically, demand-side (downward) accountability and the implications of an accountability system that is predominantly supply-side (upward) focused are explored.
Design/methodology/approach
This study draws on evidence gathered from 25 in-depth interviews with representatives of leading NGOs in Nigeria to explore and uncover the nature of stakeholder engagement and accountability processes in their respective organisations. This study shows prospects for entrenching organisational reform that balances power and influence that benefits the less economically powerful demand side of the stakeholders. A relevant aspect of stakeholder theory was used to frame the analysis.
Findings
The study reveals an overlay of a blanket engagement system and a seeming reluctance of NGOs to disclose critical information to the demand-side stakeholders (DSS), and suggests ways to meet sustainability demands and address the militating concerns. A perceived lack of understanding and prospects or outcomes of demand-side accountability are central to this; however, engagement outcomes that account for impact rather than output are explored and reported. The findings suggest that proper accountability involves adequate stakeholder engagement which is a prerequisite and paramount for sustainability.
Research limitations/implications
This study primarily delineates NGO managers’ views on NGO engagement and accountability dynamics. Future research may explore the perspectives of downward stakeholders themselves. The study highlights the concern for NGOs to maintain a defined stakeholder engagement process that resists external forces that may impact on their operations and derail their mission, resulting in duplication of services.
Practical implications
The study shows the implications of donors’ influence on accountability practices which can be improved by re-structuring supply-side stakeholders to significantly include DSS accountability requirements in the key performance indicators of NGOs in developing countries. The authors present a nuanced perspective to aid delivery and access that ensures improved services and more effective, impactful and sustainable aid which is of practical relevance to NGOs and their accountability mechanism.
Originality/value
This study deepens the understanding of the dynamics of stakeholder engagement and accountability processes and shows that the most effective way to deploy aid funds to meet sustainability goals is to draw on the experiences and local knowledge of the DSS. This would require an effective and results-driven dialogue among all the stakeholders involved. The proposed engagement and management framework contribute to theory and practice by fostering multi-stakeholder cooperation, DSS accountability and the advancement of sustainable development
Details
Keywords
Buck Reed, Leanne Cowin, Peter O'Meara, Christine Metusela and Ian Wilson
Paramedics became nationally registered in 2018 in Australia. Prior to this, there was no central regulation of the profession with reliance on organisational regulation through…
Abstract
Purpose
Paramedics became nationally registered in 2018 in Australia. Prior to this, there was no central regulation of the profession with reliance on organisational regulation through employers. As paramedics expanded their scope, role and range of employers, especially outside statutory agencies, there was increasing need to engage in professional regulation. Regulation is more than a legal and bureaucratic framework. The purpose of the paper states that the way paramedics interact with their new regulatory environment impacts and is influenced by the professionalisation of the discipline. Regulation also redefines their positionality within the profession.
Design/methodology/approach
Two mixed-method surveys were undertaken. A pre-registration survey occurred in the month prior to regulation commencing (N = 419) followed by the second survey 31 months later (N = 407). This paper reports the analysis of qualitative data from the post-registration survey and provides comparison to the pre-registration survey which has been previously reported. Analysis was undertaken using interpretive phenomenological analysis (IPA).
Findings
Themes from the pre-registration survey continued however became more nuanced. Participants broadly supported registration and saw it as empowering to the profession. Some supported registration but were disappointed by its outcome, others rejected registration and saw it as divisive and oppressive.
Originality/value
Paramedics are beginning to come to terms with increasing professionalisation, of which regulation is one component. Changes can be seen in professional identity and engagement with professional practice; however, this is nascent and is deserving of additional research to track the profession as it continues to evolve.
Details
Keywords
Ifeoluwa Tobi Popoola, Milorad Novicevic, Paul Johnson and Mervin Matthew
The purpose of this paper is to introduce the relational view of unethical pro-organisational behaviour (UPB) to explain interpersonal paths of influence on employees’ engagement…
Abstract
Purpose
The purpose of this paper is to introduce the relational view of unethical pro-organisational behaviour (UPB) to explain interpersonal paths of influence on employees’ engagement in UPB. The proposed relational view of UPB is grounded in Darwall’s second-person philosophy.
Design/methodology/approach
This research design involves two quantitative studies – a pilot study with 340 subjects and the main study with 310 employees. The structural equation modelling data analysis was conducted using the R language software.
Findings
The findings provided initial support for the relational view of UPB. Study 1 revealed that employees’ accountability (perceived as personal obligation) influenced their engagement in UPB. Furthermore, Study 2 strengthens the theory and findings from Study 1 that employees’ moral organisational identification influences their engagement in UPB over the influence of employees’ identification with the organisation.
Research limitations/implications
The findings extend the nomological network of UPB and extant theoretical knowledge on the moral self by uncovering how moral accountability and personal obligation have a “dark side”.
Practical implications
The findings indicate that practitioners should address the impact of employee interpersonal relationships on their perceived obligation to engage in UPB.
Originality/value
The authors provided an original use of Darwall’s second-person standpoint as the philosophical foundation to integrate accountability and identity theories, to explain interpersonal influences on employees’ engagement in UPB.
Details
Keywords
This study attempts to answer the question: “how are the two drivers, accountability focus and organizational learning, independently and interactively associated with public…
Abstract
Purpose
This study attempts to answer the question: “how are the two drivers, accountability focus and organizational learning, independently and interactively associated with public agencies’ proactive policy orientation?” The first driver is the multiple accountabilities that public agencies pursue: (1) bureaucratic, (2) legal, (3) professional and (4) political. The second driver is the organizational learning activities of public agencies: (1) socialization, (2) externalization, (3) combination and (4) internalization.
Design/methodology/approach
For data, 800 respondents from the public agencies in South Korea were surveyed.
Findings
The analysis provided several findings: (1) the discretionary accountabilities (professional and political) have a greater positive influence on the proactive policy orientation; (2) the conventional accountabilities (legal and bureaucratic) tend to have negative impacts on the proactive policy orientation and (3) among the four types of accountability, legal accountability can be more significantly complemented by organizational learning activities, which can enable both visionary and realistic administration in a balanced manner.
Originality/value
This study provides a unique insight on how organizational proactivity can be ensured through the interactions of organizational accountabilities and organizational learning.
Details
Keywords
Yu-Ping Chen, Margaret Shaffer, Janice R.W. Joplin and Richard Posthuma
Drawing on the challenge–hindrance stressor framework and the “too-much-of-a-good-thing” principle, this study examined the curvilinear effects of two emic social challenge…
Abstract
Purpose
Drawing on the challenge–hindrance stressor framework and the “too-much-of-a-good-thing” principle, this study examined the curvilinear effects of two emic social challenge stressors (guanxi beliefs and participative decision-making (PDM)) and the moderating effect of an etic social hindrance stressor (perceived organizational politics) on Hong Kong and United States nurses’ job satisfaction.
Design/methodology/approach
A quantitative survey method was implemented, with the data provided by 355 Hong Kong nurses and 116 United States nurses. Structural equation modeling was used to examine the degree of measurement equivalence across Hong Kong and US nurses. The proposed model and the research questions were tested using nonlinear structural equation modeling analyses.
Findings
The results show that while guanxi beliefs only showed an inverted U-shaped relation on Hong Kong nurses’ job satisfaction, PDM had an inverted U-shaped relation with both Hong Kong and United States nurses’ job satisfaction. The authors also found that Hong Kong nurses experienced the highest job satisfaction when their guanxi beliefs and perceived organization politics were both high.
Research limitations/implications
The results add to the comprehension of the nuances of the often-held assumption of linearity in organizational sciences and support the speculation of social stressors-outcomes linkages.
Practical implications
Managers need to recognize that while the nurturing and development of effective relationships with employees via social interaction are important, managers also need to be aware that too much guanxi and PDM may lead employees to feel overwhelmed with expectations of reciprocity and reconciliation to such an extent that they suffer adverse outcomes and become dissatisfied with their jobs.
Originality/value
First, the authors found that influences of guanxi beliefs and PDM are not purely linear and that previous research may have neglected the curvilinear nature of their influences on job satisfaction. Second, the authors echo researchers’ call to consider an organization’s political context to fully understand employees’ attitudes and reactions toward social interactions at work. Third, the authors examine boundary conditions of curvilinear relationships to understand the delicate dynamics.
Details
Keywords
There is a growing trend among online merchants to conduct help-request marketing campaigns (HMCs), which refers to a kind of marketing campaign that leverages participants'…
Abstract
Purpose
There is a growing trend among online merchants to conduct help-request marketing campaigns (HMCs), which refers to a kind of marketing campaign that leverages participants' help-request to encourage the subsequent engagement of participants' online friends. The paper aims to investigate how individuals respond to online HMCs in social networking groups (SNGs). Integrating the norm activation model and regulatory focus theory, this paper examines the mediation effects of the two facets of responsibility perception, i.e. perceived causality and perceived answerability.
Design/methodology/approach
A field experiment was conducted by organizing a real HMC on WeChat. To manipulate request individuation, experimental confederates were engaged to serve as requesters in the HMC. The actual responses provided by the recipients (subjects) were captured via the HMC pages. The multiple-group analysis was used for data analysis.
Findings
Empirical results reveal that request individuation strengthens the effect of relationship closeness on perceived causality but reverses the effect of relationship closeness on perceived answerability from being positive to negative. Except for the negligible impact of perceived answerability on inaction, both perceived causality and perceived answerability affect recipients' reactions to HMCs as expected.
Practical implications
First, social media platforms should promote other-oriented prosocial values when designing features or launching campaigns. Second, the designers of HMCs should introduce a “tagging” feature in HMCs and provide additional bonuses for requesters who perform tagging. Third, HMC requesters should prudently select tagging targets when making a request.
Originality/value
First, this paper contributes to the literature on social media engagement by identifying responsibility as an other-oriented motivation for individuals' social media engagement. Second, this paper also extends our understanding of responsibility by dividing it into perceived causality and answerability as well as measuring them with self-developed instruments. Third, this study contributes to the research on WOM by demonstrating that individuals' response behaviors toward help-requests embedded in HMCs can take the form of proactive helping, reactive helping or inaction.
Details