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The purpose of this paper is to analyze the social institutions of trust, accountability and corporate shared value in creating an enabling environment for private sector investment in African agricultural and food systems.

This paper uses mixed methods. A value chain framework models interactions among stakeholders in the agriculture, agribusiness and food sectors. The social institutions of accountability and trust are introduced into the model, followed by a Rwanda premium coffee value chain case study.

The conceptual and case study results show that best practices can increase smallholder farmer, agricultural service provider, financial intermediary, and food processor investments in and benefits from the agriculture sector.

Further research is needed on the economic foundations of development cooperation based on trust, accountability and shared values, best practices and the link with desired societal outcomes, such as the sustainable development goals.

Mutual accountability processes, as they are maturing in Africa, are at the cutting edge of creating processes where multiple stakeholders, including agribusiness, can come together to make joint commitments to a shared development agenda, and where stakeholders hold themselves and others accountable for meeting these commitments.

This is the first paper to bring together cutting-edge advances in corporate shared values, trust and accountability in the context of African agricultural and agribusiness development.

This paper aims to analyse the role of communication in shaping the mechanisms of accountability routines.

Conceptual elements of the theory of communicative action and the literature on routines were used to conduct a field study in two hospital districts in Finland, from 2009 to 2015. Data were based on interviews, document analysis, observed meetings and repeated contact with key informants.

The findings explain how accountability routines take different forms – weak or strong – in different organisations and at different hierarchical levels. Differences depend on the generative structures and mechanisms of the communicative process – relational and normative – used to give and ask information to and from organisation members involved in accountability relationships. An explorative finding is that discourse-based communication plays an important role in bridging the gap between weak and strong accountability routines. The main theoretical contribution is to conceptualise and show the role of communicative rationalities in shaping the mechanisms of accountability routines.

The implication for practitioners and policymakers is to show to what extent the organisation policies and communicative rationalities used in accountability have potential to improve or not to improve the practices of accountability routines. Mutual understanding, motivation and capacity of organisation members to do as expected and agreed upon without pressure improve accountability routines.

The value of this study is to explain how accountability routines take different forms in practice (weak or strong) in different organisations and at different hierarchical levels, depending on the generative structures of the communicative process used in practicing accountability routines.

Briefly examines the concept of accountability and what is distinguishable as account behaviour. Discusses research on accountability and its implications for productivity management. Introduces dual focus of accountability (′upwards′ and ′downwards′) and contemplates a number of propositions to enable its use as device for improving productivity. Suggests that greater awareness of accountability can provide organisations with mutual understanding and increased productivity.

The purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of aid. It also provides a critique of these technologies from an accountability perspective.

An in-depth case study of a large NGO, relying on semi-structured interviews, document analysis and non-participant observation, provides an understanding of current issues in existing NGO accountability and reporting systems. A novel case-conceptual critical analysis is then used to explore how blockchain and triple-entry accounting systems may potentially address some of the challenges identified with NGO accountability.

An empirical case study outlines the current processes which discharge accountability to a range of stakeholders, emphasising how “upward” accountability is privileged over other forms. This provides a foundation to illustrate how new technology can improve upward accountability to donors by enabling more efficient, accurate and auditable record-keeping and reporting, creating space for an NGO to focus on horizontal accountability to partner organisations and downward accountability to beneficiaries. Greater accountability exposes NGOs to diverse views from partner organisations and beneficiaries, potentially enhancing opportunities for learning and growth, i.e. greater impact. However, blockchain and triple-entry accounting can also create “over-accounting” and further entrench the power of upward stakeholders, such as donors, if not implemented carefully.

A novel case-conceptual critical analysis furnishes new insights into how existing NGO accountability systems can be improved with technology. Despite the growing excitement about the possibilities of blockchain and triple-entry accounting systems, this paper offers a critical reflection on the limitations of these technologies and suggests avenues for future research.

Examples of how blockchain and triple-entry accounting systems can be integrated into NGO systems are presented. This research also raises the importance of creating a strong nexus between humans and technology, which ensures that “socialising” forms of accountability that empower vulnerable stakeholders, are embedded into international aid.

This research provides insight into present challenges with NGO accountability, using empirical evidence, furnishing potential solutions using novel blockchain and triple-entry accounting systems. Greater accountability to partner organisations and beneficiaries is important, as it potentially enables NGOs to learn how to be more impactful. Therefore, this paper introduces rich, contextually embedded perspectives on how NGO managers can exploit such technologies to enhance accountability and impact.

The purpose of this paper is to examine the relationship between cooperative practices of accountability, cooperative ownership, advanced communication and non-financial performance in savings and credit cooperative societies.

The study uses a cross-sectional research design and adopted a mixed methodological approach were hypotheses were statistically tested using structural equation modeling based on survey data (n = 220) and narratives from qualitative findings supported the quantitative findings from savings and credit cooperative societies.

The findings reveal that cooperative practices of accountability, cooperative ownership and advanced communication are significantly and positively associated with non-financial performance of savings and credit cooperative societies.

This study provides empirical evidence on the relationship between cooperative practices of accountability, cooperative ownership and advanced communication and non-financial performance in savings and credit cooperative societies in emerging economies like Uganda. To the best of the authors’ knowledge, there is limited or no study that has used the construct of agency theory in explaining the relationship between cooperative practices and non-financial performance in savings and credit cooperative societies.

The purpose of this paper is to overview the goals of corporate governance in the financial services sector from a theoretical perspective. This sector has experienced some high profile corporate scandals, including BCCI, Barings Bank, and Equitable Life. Yet the UK's Combined Code on Corporate Governance does not give any special prominence to the corporate governance issues involved in this important and idiosyncratic business area.

First, the broad parameters of corporate governance are discussed, from a theoretical perspective. From this particular characteristics are derived applicable to the financial services sector. These issues are examined and the extent to which they have been addressed by contemporary academic or policy‐related studies is considered, and also how they are related to the activities of the main bodies responsible for external oversight.

The main attention of this paper is banks and a key issue arising is that the typical structure of their balance‐sheets – high leverage, and a mismatch in their assets and liabilities, mean that it is imperative that they keep lenders' confidence, and imply a wider duty of care for bank directors. External regulators (FSA) and auditors have vital oversight functions, which should encourage sound governance practices. One avenue of future research would be to assess the effectiveness of compliance in the UK, given that financial companies have obligations concerning both FSA requirements and Combined Code provisions.

Some key issues pertaining to corporate governance in financial services are addressed, highlighting their significance, to encourage further investigation by academics and practitioners in the field.

Studies of multi-sector collaborations have increased in recent years. However, the topic is still complex and lacks synthesis. Toward that end, the purpose of this paper is to investigate how collaboration is addressed in the public administration and nonprofit sector journals, and applies well-established strategic decision-making theories to shed light on possible research directions that would provide rigor to the field of collaboration.

The authors conduct a literature review of the top nonprofit and public administration journals, believing these most likely to contain articles on the topic of multi-sector collaboration.

The authors identify a number of themes, including need for clarity, temporality, call to collaborate, funding, partnering issues and processes, benefits of collaboration across three different collaborative types.

The authors embed well-known strategic decision-making theories into the themes emergent from this review and offer suggestions as to how future researchers may test strategic decision-making processes within multi-sector collaborations.

The purpose of this paper is to outline how collective capacity building is supporting system‐wide reform in one country. It seeks to outline the way in which professional learning communities within, between and across schools are creating an infrastructure for improving professional practice and raising standards.

The paper is both descriptive and analytical. It draws on the international literature pertaining to system‐wide reform and the empirical evidence concerning professional learning.

The paper highlights some of the challenges in building the collective capacity for change throughout an entire system and reflects on progress to date. The paper concludes by arguing that despite the compelling case for collective capacity building, the real test is to make it happen.

The professional learning communities (PLC) programme in Wales is gathering evidence about impact but as the programme is just completing its first year of implementation these findings are not yet available.

This paper adds to prior analyses and discussion of collective capacity building by providing a system‐wide perspective.

Best practice facility management operations share several common traits, and two in particular stand out above the rest: outstanding leadership and clarity of purpose. Achieving the balance between minimum levels of service and minimum cost requires quality information, great planning and, above all, a well‐led, talented and focused team of motivated facilities managers (specialists and generalists) operating from a clear purpose of intent. This paper examines the benefits of taking a ‘high performance business unit’ approach to facility department management using a smarter mixture and application of skill sets and process management which ensures the best value service delivery outcomes are achieved and that clarity of purpose becomes the norm.