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Open Access
Article
Publication date: 24 August 2023

Helen R. Pernelet and Niamh M. Brennan

To demonstrate transparency and accountability, the three boards in this study are required to meet in public in front of an audience, although the boards reserve confidential…

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Abstract

Purpose

To demonstrate transparency and accountability, the three boards in this study are required to meet in public in front of an audience, although the boards reserve confidential issues for discussion in private sessions. This study examines boardroom public accountability, contrasting it with accountability in board meetings held in private. The study adopts Erving Goffman's impression management theory to interpret divergences between boardroom behaviour in public and private, or “frontstage” and “backstage” in Goffman's terminology.

Design/methodology/approach

The research observes and video-records three board meetings for each of the three boards (nine board meetings), in public and private. The research operationalises accountability in terms of director-manager question-and-answer interactions.

Findings

In the presence of an audience of local stakeholders, the boards employ impression management techniques to demonstrate accountability, by creating the impression that non-executive directors are performing challenge and managers are providing satisfactory answers. Thus, they “save the show” in Goffman terms. These techniques enable board members and managers to navigate the interface between demonstrating the required good governance and the competence of the organisations and their managers, while not revealing issues that could tarnish their image and concern the stakeholders. The boards need to demonstrate to the audience that “matters are what they appear to be”, even if they are not. The research identifies behaviour consistent with impression management to manage this complexity. The authors conclude that regulatory objectives have not met their transparency aspirations.

Originality/value

For the first time, the research studies the effect of transparency regulations (“sunshine” laws) on the behaviour of boards of directors meeting in public. The study contributes to the embryonic literature based on video-taped board meetings to access the “black box” of the boardroom, which permits a study of impression management at board meetings not previously possible. This study extends prior impression management theory by identifying eleven impression management techniques that non-executive directors and managers use and which are unique to a boardroom context.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 6 November 2023

Albert James Mills, Päivi Eriksson, Eeva Aromaa and Outi-Maaria Palo-Oja

The purpose of this article is to address research gaps relating to agency and institutionalism in new institutional theory (NIT) and institutional work (IW) and use the critical…

Abstract

Purpose

The purpose of this article is to address research gaps relating to agency and institutionalism in new institutional theory (NIT) and institutional work (IW) and use the critical sensemaking (CSM) approach to bridge the debates around agency, especially on issues of language and discourse, actor network theory (ANT) and history.

Design/methodology/approach

A conceptual analysis of the literature is performed to discuss issues of agency in IW and CSM in organizations, and examples of empirical studies are used to illustrate connectivity, contrast and fusion.

Findings

The analysis illustrates points of distance (rather than disconnect), but most importantly, connectivity and the potential for further developments between the literature on IW and CSM.

Social implications

Discussion around new possibilities to focus on agency has the potential to contribute to humanist thinking about the (agentic) character of organizations and the potential for social change.

Originality/value

The article contributes to the discussion of agency in the organization through a starting point (i.e. CSM) outside of NIT.

Details

Journal of Organizational Change Management, vol. 36 no. 8
Type: Research Article
ISSN: 0953-4814

Keywords

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