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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.

This paper explores why and how, and in what context, individuals' accounting of self, ethics and morality and self-knowledge of the limits of accountability can frame their account giving and judging in an organisational formal performance evaluation process.

Building upon the Butlerian notions of accountability as advanced by Messner (2009) and Roberts (2009), the authors conducted a qualitative field study at a Vietnamese public university, involving face-to-face interviews, observation of performance evaluation meetings and examination of archival documents.

The authors found that individuals experience conflicting ethical and moral values when they rely on their self-knowledge of accountability (the ability to self-account) in their account giving and judging in the university's formal academic performance evaluation process. In addition, the authors found that when individuals want to provide the best account to the account demander, their understanding of their ability to self-account and the formal organisational accountability process influence their views on what authentic account giving means. As a result, enhanced ethics-to-others has the potential to be an ethical burden and may not lead to authentic or beyond minimum accounting of “self”. Yet, in the Vietnamese socio-cultural and political context within which the university operates, and in the situation of ethical and moral conflicts in self-accountability, the authors found evidence of individuals' self-accountability behaviours that is based on the co-existence of a sense of responsibility to others and self-knowledge of the limits of accountability.

Although this study was limited to one Vietnamese public university, its findings enhance the knowledge about how individual ethical and moral values, self-knowledge of the limits of accountability and the formal organisational accountability process connect with each other in the socio-cultural and political context within which an organisation operates.

The study highlights the role of the context of local socio-cultural norms and values and of physical social interaction in developing the sense of connection to others, which influences the way individuals' ethical and moral values are mobilised to shape account-giving and judging behaviours.

The emphasis on the role of the sense of connection to others on personal accountability and the emphasis on physical, face-to-face interaction in developing sense of connection to others leads to an interesting issue regarding the sense of connection in the virtual social interaction setting, which has become increasingly popular globally, especially during and after the COVID-19 pandemic, and its implication for the use of personal ethical and moral values in organisational accountability practices.

Adding to the conversation on how a formal organisational accountability process can be effective, this study identified (1) the unpredictable outcomes of using ethics as rules for accountability practices due to potentially conflicting ethical values; (2) the diverse understandings of self-accounting, leading to different ideas of authentic accounting; and (3) the possibility of moral accountability behaviours based on the co-existence of a sense of connection to others and an understanding of the limits of accountability.

The purpose of this paper, three-study research project, is to establish and validate a two-dimensional scale to measure teachers’ and school administrators’ accountability disposition.

The scale items were developed in focus groups, and the final measure was tested on various samples of Israeli teachers and principals. Real-life accountability scenarios, individual work characteristics and performance evaluation were used for the validation. Correlational as well as multi-level statistical procedures were employed.

Confirmatory factor analysis confirmed the two-dimensional structure: external and internal. Study 1 confirmed the convergent validity of the scale vis-à-vis accountability scenarios in teachers’ work. Study 2 confirmed its construct validity vis-à-vis related individual work characteristics such as goal orientation, work ethic and conscientiousness, using school principals as participants. Study 3 confirmed the scale’s predictive validity vis-à-vis teacher work performance.

The scale developed in this study may be used to enhance research on the personal aspect of accountability, contributing to a better understanding of educational systems operating in an accountability environment.

The study offers researchers a tool to measure accountability from an individual perspective. The two-dimensional scale developed in this study may help to point out individual differences in teacher accountability disposition.

The ability to assess personal accountability may contribute to society’s concern with school accountability and its effect on educators’ work.

Educational research in recent years is replete with studies on school accountability, but relatively little has been written on accountability at the individual level of analysis. Few scales exist that measure educators’ self-report accountability.

Purpose: Online gaming (OG) has become an increasing societal phenomenon during the current Pandemic times. This is due to lockdowns and people being confined to home environments. This chapter sheds light on the attraction of OG, from the perspective of it being a virtual immersion tool of emancipation. There has been an increasing amount of working from home arrangements during Pandemic times and more time is being spent in virtual immersion. As discussed in the article, there is a potential conflict between individual accountabilities, for example, to attain a certain degree of work-related performance and the hedonistic pleasure attained from OG (which is the type of focus of virtual immersion in this chapter). OG bears personal, business and societal costs, which are discussed in this chapter.

Need for this study: This study provides a picture of the implications of an individual’s virtual reality immersion for the purpose of OG, from the perspectives of personal and social accountabilities in the virtual and physical worlds in the current Pandemic environment.

Methodology: This is a concise overview of the theoretical underpinnings, impacts on accountabilities and implications relating to OG. The chapter provides a survey and discussion of the literature on increasing trends of OG, profit-making potential of OG and the related accountability perspectives.

Findings: This chapter has extended on the Internet accounting and accountability research literature by considering OG accountabilities and costs and benefits. OG supports an individual’s emancipation. From the perspective of OG, there are numerous forms of emancipations that can be achieved and that may result in ‘sacrifices’ by others including other online gamers. There is a substantial risk of a lack of accountability towards the others in the online and real-life environment on behalf of the one who is emancipated through escape.

The purpose of this study is to examine bribery and its accountability implications within Papua New Guinea's (PNG's) public sector.

Semi-structured interviews were conducted with 11 senior public servants from three central government departments. Perceptions, forms and accountability dimensions compromised through bribery were analysed through an actor network theory (ANT) lens to understand the actors contributing to bribery and how it might be addressed.

Forms (and variations) of bribery included “promises” by clients, pre-commitments by public servants and expectations/obligations imposed by public servants. Multiple and interdependent actors (including compromised accountability perceptions) are identified.

Findings provide important insights for public servants and policy-makers within and beyond PNG's government departments, highlighting the associated implications for individuals, the public sector and the country more broadly.

The incorporation and analysis of accountability dimensions through an ANT lens provides new perspectives on bribery. Further, the significance and extent of compromised accountability dimensions within the network suggests a broken accountability system.

This paper aims to explore how accountability to members is practised within credit unions. In particular, this study examines formal and informal practices and underlying approaches regarding accountability to members.

Adopting a case study approach, this study explores accountability within two credit unions in the lightly-regulated context of Indonesia through focus group discussions with credit union practitioners and documentary analysis.

Findings reveal both credit unions prioritised accountability to members for financial and social performance, underpinned by a socialising, relational approach and driven by a strong sense of social mission. Various mechanisms were adopted to directly address accountability to and empowerment of members, facilitating their participation and education. Further, several mechanisms of and approaches to accountability to other stakeholders indirectly enhanced the credit unions’ accountability to members.

This study highlights the interrelated nature of credit unions’ accountability mechanisms to members. Further, empowerment through participation, education and small business development, suggests valuable investment in members’ social, intellectual and financial capital.

This study examines the socialising nature of accountability to credit union members and other stakeholders to support members’ interests, providing insights into how third sector organisations more broadly might enhance accountability to those the organisation seeks to serve.

Combining early and untested accountability perspectives with stress research, the authors examined the degree to which employees perceive workplace accountabilities as either worthy challenges to be overcome or potential threats to be avoided.

The authors utilized structural equation modeling to evaluate our hypotheses and tested them across two data samples, using two different sampling techniques collected four years apart.

Employees' individual differences of attribution style, negative affectivity and core self-evaluations influenced how subjects approached accountability pressures in their workplace, which in turn, was associated with job satisfaction and turnover intentions.

By examining how employees evaluate accountability pressures, this investigation advances existing research by exploring the different ways in which employees perceive workplace accountabilities.

The purpose of this paper is to re‐examine accountability in a concrete historical context from the perspective of pragmatism and feminist theory.

An archival case study of Hull House.

Both pragmatism and feminist theory of Benhabib provide new insight into alternative conceptions of accountability, conceptions at odds with the prevailing and dominant emphasis on quantitative measures of performance. Further, this paper suggests that this limited view severely narrows the understanding of organizational “success.”

While this research serves to problematize notions of accountability further, it leaves the task of developing alternative practices to future researchers.

This paper contributes in two ways: first, there is a paucity of research linking pragmatism to the actual workings of concrete organizations. This paper begins to fill that gap. Second, this work draws the attention of accounting and other organizational researchers to the important role played by the settlement movement, and particularly Hull House, in the development of contemporary organizations.

We discuss the beneficiary accountability implications that arose due to the COVID-19 pandemic (and resultant social distancing restrictions) for a branch of a religious non-governmental organisation (NGO) based in mainland Spain, whose main beneficiaries are homeless individuals.

We utilise a singular case method to observe accountability implications in the case organisation. We also utilise two sources of primary data: eight semi-structured interviews with volunteers of the NGO branch, supported by auto-ethnographic data recorded in forty-six diary entries throughout the period of research.

As the main mechanism for the discharge of beneficiary accountability for the case organisation is through action, this was affected greatly by the COVID-19 pandemic and social distancing measures. Beneficiary accountability (discharged through action) changed rapidly, resulting in neglect of previous beneficiaries, carrying profound implications for charitable actors, beneficiaries and the organisation.

Our case focuses on that of a small organisation, and therefore the generalisability of findings will be somewhat limited and context specific. The number of interviews (eight) is also relatively small.

Insights can be drawn for the management of volunteers, alignment of personally held accountabilities of internal actors with those of organisations and emotional aspects of accountability for NGO managers and organisers.

NGO accountability theorisation is enhanced via the use of Levinas' Judaic writings concerning the importance of the ritual practice of ethics for the individual involved in charitable action. The intertwined nature of personal accountability of volunteers and beneficiary accountability for the organisation is emphasised.

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.