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1 – 10 of over 1000The purpose of this paper is to provide a model that demonstrates how some organizational factors are linked to the proactive transparency behavior and outward accountability…
Abstract
Purpose
The purpose of this paper is to provide a model that demonstrates how some organizational factors are linked to the proactive transparency behavior and outward accountability orientation of frontline public bureaucracies.
Design/methodology/approach
The model is developed on the basis of literature review.
Findings
It is shown in the model that some dimensions of organizational culture are linked to the “value for proactive transparency,” which, in turn, is linked to the “proactive transparency behavior” of frontline public bureaucracies. The proactive transparency behavior is also influenced by organizational structure and organizational endowment. Finally, the proactive transparency behavior determines “outward accountability” orientation.
Originality/value
This paper contributes to the understanding of the frontline public bureaucracy’s transparency behavior and outward accountability orientation from the perspective of organizational factors such as culture, structure, and endowment.
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The purpose of this paper is to add to our understanding of how external factors such as funding and external accountabilities affect the organisational inner workings, especially…
Abstract
Purpose
The purpose of this paper is to add to our understanding of how external factors such as funding and external accountabilities affect the organisational inner workings, especially identity issues.
Design/methodology/approach
The paper is based on a comparative case study of two professional chamber orchestras, one in Sweden and one in the UK. The two orchestras had significantly different funding conditions and had different relations with funders and were thus exposed to different kinds of accountability dilemmas. The two organisations were studied using and ethnographically inspired approach. The developments of various parts of the organisations were studied, such as funding, management, strategy, management control and identity issues.
Findings
The paper illustrates how the solution to accountability dilemmas in an organisation can, over time, result in the protection or the dilution of a perceived organisational core and thus in an identity struggle. Especially, management has to deal with the balance between financial and operational accountability, where organisational members could perceive the decisions to be confirming or rejecting what they perceived as being the higher purpose of their work.
Practical implications
This paper may help managers become more aware of the long ranging consequences of managerial decisions and how such decisions may affect the identity orientation of organisational members.
Originality/value
The paper combines the concept of identity with the concept of accountability, something that has not been done to a large extent in previous research.
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Ana Yetano and Daniela Sorrentino
This paper aims to explore the financial and non-financial accountability disclosure patterns of state-owned enterprises (SOEs), as hybrid organizations.
Abstract
Purpose
This paper aims to explore the financial and non-financial accountability disclosure patterns of state-owned enterprises (SOEs), as hybrid organizations.
Design/methodology/approach
Adopting the hybridity concept and resorting to stakeholder theory, this paper works on a comparison between the accountability disclosure patterns of hybrid and private organizations operating in the same industry. European national news agencies are selected as units of analysis and an extensive web content analysis is performed on three categories of information.
Findings
SOEs are found to disclose a broader spectrum of information than private organizations, and differences between them have been found. Nevertheless, both financial and non-financial disclosures are underdeveloped in the two organizational types.
Research limitations/implications
This paper illustrates how hybridity explains SOEs’ accountability disclosure patterns. Results could not be complemented through information on disclosure through alternative channels. Future studies are encouraged to perform simultaneous comparisons among hybrid, public and private organizations, as well as considering industry specifics.
Practical implications
As web accountability disclosure helps to address the demands of distant stakeholders, efforts are needed to enhance SOEs’ web accountability disclosures and not to undermine democratic accountability relationships.
Originality/value
This paper contributes to the ongoing debate on the accountability mechanisms and style of SOEs. Using a framework for hybrid organizations provides an understanding of how SOEs, as hybrid organizations, disclose information for accountability. In turn, this allows, and then promotes, the investigation of social phenomena by conceiving hybridity as a standalone institutional space.
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Natchanont Komutputipong and Prae Keerasuntonpong
Public sector entities face conflicting demands from stakeholders. The literature suggests identifying and prioritizing stakeholders can improve accountability. Thailand, an…
Abstract
Purpose
Public sector entities face conflicting demands from stakeholders. The literature suggests identifying and prioritizing stakeholders can improve accountability. Thailand, an emerging economy, and currently under military rule, provides an interesting context to investigate stakeholder tensions. The purpose of this paper is to investigate how and why the Thai Government bureaucrats prioritize their stakeholders.
Design/methodology/approach
The study draws on the managerial branch of stakeholder theory and stakeholder salience theory to examine the importance of various stakeholders and of the stakeholders’ salient attributes perceived by the Thai Government bureaucrats in discharging its accountability. The study uses a survey questionnaire mailed out to the central government departments in Thailand.
Findings
The study finds that single most important stakeholder is the Office of the Auditor-General. The public is perceived as the second. This is dissimilar to the western-centric accountability focus on the public, and challenges claims by the Thai military coup that it will bring democratic rule. “Legal power” supporting the stakeholders’ claims for government accountability is the most influential attribute in determining stakeholder importance and prioritizing attention for government bureaucrat’s discharge of its accountability.
Originality/value
Such findings increase understanding of the applicability of stakeholder theory and stakeholder salience theory in the context of military rule in emerging economy countries such as Thailand. This paper also provides suggestions of how stakeholders may shape their salience in order to gain priority. This also provides an immediate suggestion for reforms of the Thai regulatory frameworks in prioritizing stakeholders and promoting the government’s greater accountability.
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Magnus Frostenson and Leanne Johnstone
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Practical implications
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.
Social implications
This paper proposes socialisation processes as important for driving forward sustainability solutions.
Originality/value
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.
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Christopher Ansell, Eva Sørensen and Jacob Torfing
This chapter argues that failure to secure accountability can be costly because it raises doubts about the fairness, salience, and impact of cocreation. Cocreation must establish…
Abstract
This chapter argues that failure to secure accountability can be costly because it raises doubts about the fairness, salience, and impact of cocreation. Cocreation must establish accountability with respect to four different audiences: sponsors, relevant stakeholders, affected citizens, and the general public. The chapter discusses the challenges of trying to solely hold cocreation networks and partnerships accountable based on formal accountability mechanisms. It argues that these formal mechanisms must be supplemented with social and more informal strategies of accountability. Finally, the chapter considers how changemakers can strengthen social and informal accountability in and around cocreating networks and partnerships.
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Kerstin Thomson, Mikael Holmgren Caicedo and Maria Mårtensson
The aim of this paper is to investigate the nature of public value in the context of Swedish public museum management and how it is created.
Abstract
Purpose
The aim of this paper is to investigate the nature of public value in the context of Swedish public museum management and how it is created.
Design/methodology/approach
The museum context is introduced, and assumptions and principles underpinning new public management (NPM) and public value management, along with examples of applicability and implementation in museums, are presented. Three key issues of convergence and divergence within the theoretical framework – strategic orientation, accountability and performance – are identified and introduced as a gateway to the empirical findings and the ensuing discussion.
Findings
NPM-oriented values have become part of the strategic orientation of the museum sector. The results of this study show that there exist at least three conceptions of museum management that are based on two different strategic orientations, that is, accessibility and conservation, which also point to different conceptions of value.
Social implications
Museum management can be seen as the management of tensions between conservation and accessibility and between customer orientation and stakeholder orientation towards the creation of museum value.
Originality/value
The findings will assist museum management determine not only what value is but also for whom it is valuable, taking into account both present and future generations.
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Lea Prevel Katsanis, Alan Williams and Kajan Srirangan
The purpose of this study is twofold: first, to determine if pharmaceutical companies can be grouped based on their espoused values, and second, to examine the relationship…
Abstract
Purpose
The purpose of this study is twofold: first, to determine if pharmaceutical companies can be grouped based on their espoused values, and second, to examine the relationship between these values and company reputation.
Design/methodology/approach
A descriptive study design is used with two separate analyses: cluster analysis for grouping the companies; and descriptive data analysis for determining cluster differences.
Findings
The findings suggest that there are three value clusters: competent, community and interpersonal, with the community group showing the highest relative reputation, and the interpersonal cluster as the lowest. Brand portfolio composition appears to positively contribute to reputation. The effect of portfolio specialization is based on a company’s closeness to its therapeutic community, which may be influenced by the outward characteristics of its values.
Research limitations/implications
Future research should examine the longitudinal effects of values on reputation combined with case studies.
Practical implications
Regardless of cluster classification, all firms should develop strong ties with their therapeutic communities using both personal and digital/omnichannel strategies.
Social implications
A company’s values are becoming an important consideration for all customers and stakeholders.
Originality/value
To the best of the authors’ knowledge, this study is the first to systematically examine the activities of leading pharmaceutical firms to link a specific value cluster to company reputation.
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Irvine Lapsley and Ana-María Ríos
– The purpose of this paper is an investigation of internal transparency in government budgeting.
Abstract
Purpose
The purpose of this paper is an investigation of internal transparency in government budgeting.
Design/methodology/approach
A case study which uses mixed methods – documentary analysis, some observation and elite interviews.
Findings
Politicians do not want transparency. Despite the way in which the idea of transparency in government is beyond open challenge, this study reveals the manner in which politicians can inhibit and limit transparency through political will and action.
Research limitations/implications
These findings raise serious challenges for policymakers who design government budgeting systems. They should raise concerns among other interested parties, including the media, the electorate and oversight bodies.
Practical implications
Are government budgets rigorously scrutinised? This evidence suggests not. This has major implications for accountants in government and for those who seek to use this information.
Social implications
This research needs to be extended beyond the case of a government body – the Scottish Parliament – which was designed for and committed to transparency in its activities. For those public service organisations which have no such commitment, is public accountability achievable?
Originality/value
This study uses a novel lens of three levels of transparency as devised by Biondi and Lapsley (2014). It focuses on an emergent field of internal transparency in government budgeting.
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