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1 – 10 of over 24000Regina 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.
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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 role in…
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.
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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 development…
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.
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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 this…
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.
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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.
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.
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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…
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.
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Hasan Celik, David R. Nowicki, Hasan Uvet, Saban Adana and Sedat Cevikparmak
This study aims to empirically test the effects of key characteristics of performance-based contracting (PBC) (i.e. reward/payment scheme, increased supplier autonomy and transfer…
Abstract
Purpose
This study aims to empirically test the effects of key characteristics of performance-based contracting (PBC) (i.e. reward/payment scheme, increased supplier autonomy and transfer of responsibilities) on supplier goal commitment.
Design/methodology/approach
This study developed a conceptual model applying goal-setting theory (GST), expectancy theory (ET) and job characteristics theory (JCT). Survey data were collected and analyzed using structural equation modeling (SEM) to establish a validated measurement instrument for testing the hypotheses.
Findings
The findings revealed that PBC positively affects supplier goal commitment due to its unique characteristics, which translates into improved supplier performance. Furthermore, this study validated the mediating role of goal alignment and felt accountability operating between PBC characteristics and supplier goal commitment.
Research limitations/implications
This study explored the buyer–supplier relationship from the supplier's standpoint. Using a more inclusive data set, future research may involve a dyadic analysis and focus on the effects of the following factors on the supplier goal commitment: relational aspects (e.g. trust and collaboration), the risk transfer from the buyer to the supplier, different incentive schemes and successful PBC implementation factors.
Practical implications
This study presents new, validated insights for contract selection, design and management. It underlines the importance of choosing the proper contract, having the appropriate contract design based on the desired outcomes and effective contract management by exhibiting the psychological/behavioral effect of fundamental PBC characteristics.
Originality/value
PBC represents an active research stream, but its psychological/behavioral implications are understudied. Therefore, this research puts forth a conceptual framework with multiple testable hypotheses illustrating the relationship between PBC and supplier goal commitment.
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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. This…
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.
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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 accountability…
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.
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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 leadership…
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.
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