Search results

Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to explore how accountability for sustainability is constructed within an organisation during a process of establishing a control system for sustainability.

This paper adopts a qualitative case study approach of a decentralised industrial group, operating mainly in Scandinavia, between 2017 and 2020. Both primary and secondary data are used (e.g. document analyses, semi-structured interviews, informal conversations and site visits) to inform the findings and analysis.

The findings reveal a multi-faceted path towards accountability for sustainability that involves several concerns and priorities at organisational and individual levels, resulting in a separate sustainability control systems within each subsidiary company. Although hierarchical structures for accountability exist, socialising accountability activities are needed to (further) mobilise sustainable accounts.

Successful sustainable control systems require employees making sense of formalised accountability instruments (e.g. policies and procedures) to establish their roles and responsibilities in organisations.

This paper proposes socialisation processes as important for driving forward sustainability solutions.

This study elaborates on the internal accountability dynamic for the construction of sustainable accounts. Its novelty is built upon the interaction of hierarchical and socialising accountability forms as necessary for establishing a control system for sustainability. It furthermore illustrates the relationship between the external and internal pathways of accountability.

This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands.

This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents.

Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved.

Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice.

Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries.

This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.

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.

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.

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.

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.

This study aims to investigate the impact on organizational members of team marks and peer feedback in a classroom as an organizational setting, where equals were engaged in a hierarchical form of accountability. It uses Roberts’s framework of hierarchical, socializing, and intelligent forms of accountability and discusses the viability of intelligent accountability in higher education, given the accountability structure for academics.

Autoethnography based on excerpts from the lecturer’s diary.

The blurred boundaries of hierarchical and socializing forms of accountability create both tensions and kinships for students, and these two forms of accountability constantly impact on each other. Although the accounting tools have an individualizing effect on some students, several examples of intelligent accountability are uncovered. It is concluded that academia’s audit culture, which focuses on immediate outcomes, and academics’ ever-increasing workloads make successful innovations less likely.

This study contributes to the accountability literature in revealing a constant dynamic between hierarchical and socializing forms of accountability through examination of a unique setting in which the boundaries between the two are completely blurred. By empirically examining how accounting individualizes and how intelligent accountability emerges, this study contributes to the limited empirical literature on the impact of accountability on individuals, and particularly to studies of classrooms as organizations, with implications for education policies.

This study aims to analyse how the collective processing of the #MeToo legacy in the form of community discourses and activism conceptualises organisational accountability for sexual misconduct at work and enhances the development of new accountability instruments.

The study draws on social movement theory and the intellectual problematics of accountability, together with the empirical insights from two research engagement projects established and facilitated by the author.

The study reveals multiple dimensions of how post-#MeToo community activism impacted the conceptualisation of organisational accountability for sexual misconduct at work. The movement enhanced discourses prompting a new societal sense of accountability for sexual wrongdoings. This in turn facilitated public demands for accountability that pressured organisations to respond. The accountability crisis created an opportunity for community activists to influence understanding of organisational accountability for sexual misconduct at work and to propose new accountability instruments advancing harassment reporting technology, as well as an enhancing the behavioural consciousness and self-assessment of individuals.

The study addresses a topic of social importance in analysing how community activism arising from a social movement has transformed accountability demands and thus both advanced the conceptualisation of organisational accountability for sexual misconduct at work and established socially desirable practices for it. The study contributes to theory by revealing the emancipatory potential of community activism to influence organisational accountability practices and to propose new instruments at a moment of organisational hesitation and crisis of accountability.

This paper examines the link between the failure of public accountability and stakeholder disengagement brought about by a New Public Management (NPM) style “smart solution” introduced to reduce public urination in Dhaka city. It shows how New Public Governance (NPG), Islamic and dialogic approaches can improve decision-making and solutions.

Drawing on the concepts of public accountability, NPM, NPG and dialogic accountability, this study highlights how narrow conceptions of accountability and poor stakeholder engagement impacted the effectiveness of the “smart solution” based on data collected through observation and unstructured in-depth interviews.

Evidence suggests that narrow conceptions of accountability driven by monologic NPM perspectives led to poor stakeholder engagement, which impacted the effectiveness of the “smart solution”. The solution that consists of changing anti-urination signage from Bengali to Arabic script has not solved Dhaka's public urination problem. In many instances, the solution has disenchanted certain stakeholders who view it as an offence against Islam and a confusing de-privileging of the Bengali language which has significant national and cultural value in Bangladesh.

The findings of the study contribute to policymaking discussions on how to effectively engage with stakeholders and extend the literature on accountability within the context of conflicting public versus private demands related to a public nuisance. The study outlines important issues related to stakeholder engagement and introduces a framework that conceptualises how to increase the effectiveness of public policy decisions using NPG, Islamic and dialogic accountability approaches, especially on matters that require significant public/external stakeholder support. It also provides a conceptual integration of these various approaches, including nuanced insights into accountability challenges within “non-Western” contexts.

This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors explore how implementing a digital transformation impacts the governance of network transactions.

The authors mobilize 28 interviews and documentary analysis. The authors focus on early blockchain adopters to get an insight into how implementing a permissioned blockchain can transform information sharing, coordination and collaboration between business partners, now converted into network participants.

The authors suggest that implementing a permissioned blockchain impacts accountability across three levers, namely through the ledger, through the code and through the people, where these levers are interconnected. Blockchains are often valued for their ability to enable transparency through the visibility of transactions, but the authors argue that this is an incomplete view. Rather, transparency alone does not help to satisfy a duty of accountability, as it can result in selective disclosure or obfuscation.

The authors extend the conceptualizations of accountability in the blockchain literature by focusing on how accountability relationships are enacted, and accounts are rendered in a permissioned blockchain context. Additionally, the authors complement existing work on accountability and governance by suggesting an integrated model across three dimensions: ledger, code and people.

Creating suitable learning conditions in university classrooms continues to be a topical issue in higher education. The above means that a continued search for innovative teaching and learning strategies in universities remains a priority issue. The study therefore investigated conditions that facilitate the effective implementation of cooperative learning (CL) as well as how CL influences the academic performance of students in universities in Zimbabwe.

The research adopted a quantitative research approach located in the descriptive research design. A sample of 341 undergraduate students selected using a simple random sampling strategy from a sample frame of 701 undergraduate students participated in the study. The study first used a pre-test and later, a post-test to determine the initial and end of semester (EOS) academic performance levels of students, respectively, on a Calculus 1 course. A self-constructed structured questionnaire was also used for data collection on the views of students towards the use of CL with particular reference to the 5 dimensions of positive interdependence (PDI), promotive interaction (PI), individual and group accountability (IGA), social and interpersonal skills (SS) and group processing (GP). The questionnaire was validated using confirmatory factor analysis. Structural equation modelling was used to test proposed relationships. A total of 341 questionnaires were administered through an email survey. Of the total, 149 completed questionnaires were received from the students, giving a return rate of 43.7%.

The results showed that positive interdependence, promotive interaction, social and interpersonal skills, individual and group accountability as well as group processing were important antecedents to the effective implementation of CL in universities. The results further showed that CL plays a significant role in improving the academic performance of university students; hence, academic performance was viewed as a significant consequence of CL.

This is the first study on the application of CL to enhance the academic performance of university students in the context of Zimbabwe. As a result, caution should be exercised when generalising the results as more studies to either confirm or disconfirm these results in the context of Zimbabwe may still be required.

These results have implications on policy and practice with regards to active teaching strategies in universities. With regards to practice, the results demonstrated that the use of group activities that allow students to share knowledge and support each other while the teacher plays a facilitating role is important for enhancing students' academic performance. With regards to policy, the results showed that universities can enhance the academic performance of students if policies that promote student-centered teaching and learning approaches to ensure that teaching in universities is more student-led than lecturer-led are developed.

While many studies have been conducted in other contexts, to establish the influence of CL on the academic performance of university students, there is no known study on the influence of CL that has been conducted in the context of Zimbabwean universities. The results of this study therefore are an eye opener on the role of CL in enhancing the academic performance of students in Zimbabwean universities.

This uses quantitative and qualitative methods in assessing performance and process outcomes in a team lecture hybrid (TLH) instructional design applied in a public affairs course.

Within a non-experimental prospective design, individual and team outcomes were assessed as follows: survey of student perceptions of learning outcomes; comparison of individual and group scores on in-class case analyses using paired t-tests; external reviewers' observations of traditional lecture versus TLH activities; and analysis of students' reflections on team dynamics using a team process reflection tool adapted from four team development stages.

The following student learning outcomes results were observed: increased use of critical thinking; higher student interaction with other students and the instructor; higher student engagement in initiating or contributing to content or other learning activities; higher student enthusiasm; increased use of problem-solving skills; improved performance evidenced by quality of individual versus group products; evidence suggesting improvements in student learning outcomes when active learners and an active instructor interact in a learning environment.

Instructor practice tips were provided in the following areas: use of assessment methods; student engagement as an active instructor; motivational tips for classes with students from a variety of disciplines; and individual team member accountability.

This paper contributes to the scholarship of teaching and learning (SOTL) by addressing limitations in both traditional and collaborative learning models and expanding holistic evaluations in SOTL.

The human factor is the most important defense asset against cyberattacks. To ensure that the human factor stays strong, a cybersecurity culture must be established and cultivated in a company to guide the attitudes and behaviors of employees. Many cybersecurity culture frameworks exist; however, their practical application is difficult. This paper aims to demonstrate how an established framework can be applied to determine and improve the cybersecurity culture of a company.

Two surveys were conducted within eight months in the internal IT department of a global software company to analyze the cybersecurity culture and the applied improvement measures. Both surveys comprised the same 23 questions to measure cybersecurity culture according to six dimensions: cybersecurity accountability, cybersecurity commitment, cybersecurity necessity and importance, cybersecurity policy effectiveness, information usage perception and management buy-in.

Results demonstrate that cybersecurity culture maturity can be determined and improved if accurate measures are derived from the results of the survey. The first survey showed potential for improving the dimensions of cybersecurity accountability, cybersecurity commitment and cybersecurity policy effectiveness, while the second survey proved that these dimensions have been improved.

This paper proves that practical application of cybersecurity culture frameworks is possible if they are appropriately tailored to a given organization. In this regard, scientific research and practical application combine to offer real value to researchers and cybersecurity executives.