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Book part
Publication date: 27 November 2020

Kemi C. Yekini, Liafisu Sina Yekini and Paschal Ohalehi

The nexus between Environmentalism and NGO Accountability can be established through different and diverse contexts. This edition of the journal examined these different…

Abstract

The nexus between Environmentalism and NGO Accountability can be established through different and diverse contexts. This edition of the journal examined these different contexts in the 6 different articles published in the edition. Taken together, the articles examined issues such as the work NGOs do and how they account for such in Africa, the Asian region and the global economies. The authors did this using differing theoretical perspectives and concepts. These range from use of the stakeholder salience theory, downward accountability perspective, sustainability, holistic integrated framework and critical study analysis within the context of the developing, continental and global economies. Others include the impact of NGOs on vulnerable communities and the need for environmental footprint accountability and disclosure. The edition is a compendium of information on these various themes which promises to be very useful in understanding these issues.

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Article
Publication date: 28 October 2021

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.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 28 October 2021

Medhat Endrawes, Shane Leong and Kenan M. Matawie

This study aims to examine whether accountability and culture have an impact on auditors’ professional scepticism. It also examines whether culture moderates the effect of…

Abstract

Purpose

This study aims to examine whether accountability and culture have an impact on auditors’ professional scepticism. It also examines whether culture moderates the effect of accountability on auditors’ professional scepticism.

Design/methodology/approach

Three of the Big 4 firms in Australia and Egypt participated in an audit judgement experiment, which required them to indicate their beliefs about the risk of fraud and error at the planning stage of a hypothetical audit and evaluate the truthfulness of explanations provided by the client management. The authors examined whether their professional scepticism was influenced by accountability.

Findings

The results indicate professional scepticism differs significantly between cultures in some situations. The fact that culture influences scepticism suggests that even when auditors use the same standards (such as ISA 240 and ISA 600), they are likely to be applied inconsistently, even within the same firm. The authors, therefore, recommend that international bodies issue additional guidance on cultural values and consider these cultural differences when designing or adopting auditing standards.

Originality/value

To the best of the authors’ knowledge, this is the first study that examines whether culture moderates the impact of accountability on auditors’ professional scepticism using Egyptian and Australian (Middle Eastern and Western) auditors. Prior literature suggests that individuals subject to accountability pressure increase their cognitive effort and vigilance to detect fraud and error. As the authors find evidence that culture moderates accountability pressure and as accountability affects scepticism, they add to the literature suggesting that culture can influence professional scepticism.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 9 August 2008

Robert O. Keohane

Firms and their executives need to recognize the political complexity of accountability demands, so that they are prepared by training to recognize the signs of change

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Abstract

Purpose

Firms and their executives need to recognize the political complexity of accountability demands, so that they are prepared by training to recognize the signs of change, analyze the strength of the forces behind various and often competing demands, and devise a response that is not only responsive to valid and strongly supported demands, but consistent with their organization's mission and ethic of responsibility toward broader publics and the public‐spirited values that we should all share. This paper aims to investigate these issues

Design/methodology/approach

The paper identifies seven types of accountability mechanisms and considers their applicability to multinational corporations.

Findings

The paper finds that, to be able to respond quickly and effectively, firms need to be linked institutionally with advocacy groups as well as other firms, so that they get information about demands in a timely fashion and are able to communicate with the relevant actors to devise responses.

Originality/value

The paper gives an overview about different types of accountability in global governance and discusses how firms could face the challenges of complex accountability demands.

Details

Corporate Governance: The international journal of business in society, vol. 8 no. 4
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 11 October 2021

Emmanuel Tetteh Asare, Bruce Burton and Theresa Dunne

This study aims to explore individual perceptions about how the government, as the main architect of policies and regulations, discharges strategic accountability in…

Abstract

Purpose

This study aims to explore individual perceptions about how the government, as the main architect of policies and regulations, discharges strategic accountability in Ghana’s oil and gas sector and, in so doing, promotes resource sustainability.

Design/methodology/approach

The study reports on a series of interviews with key actors using institutional theory as a lens for discussion and interpretation of results. This approach forms the basis for a number of specific contributions to knowledge regarding strategic accountability around natural resource discoveries.

Findings

Whilst many deeply-set problems appear to persist, the paper reports some favourable movement in public perceptions regarding institutional accountability that has not been identified previously. The empirical findings demonstrate how the three elements of institutional theory work together in an emerging country’s natural resource industry to drive a potentially holistic strategic institutional legitimacy, contrary to the existing pervasive picture of detrimental regulative, normative and cognitive institutionalism found within the region.

Practical implications

The findings suggest that, contrary to existing regional evidence regarding institutional financial accountability practices around natural resources, Ghana has made favourable strides in terms of strategic accountability discharge. This discovery implies that with persistence and commitment, a meaningful degree of intelligent strategic accountability can be achieved and, with appropriate empirical methodology, identified and rationalised.

Social implications

The persistent coercive pressure from the Ghanaian society that caused the government to listen to overtime and take positive steps in the institutionalisation of their strategic accountability process which translated into a holistic institutional legitimacy that has eluded the sub-region for decades, is a glimmer of hope for other societies within the sub-Saharan region that all is not lost.

Originality/value

The paper suggests an empirically driven approach to understanding the institutionalisation of strategic accountability practices and their impact on sustainability around natural resources in sub-Saharan Africa. The focus on the strategic aspect of accountability – rather than the financial as in most prior work – and the consideration of opinions at more than a single point in time permits the identification of novel evidence regarding accountability in emerging economies.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 21 September 2021

Laurence Ferry and Mark Sandford

The relationship between central and sub-national (local) government is contentious around distribution of power and control. There is a specific concern when a (local…

Abstract

Purpose

The relationship between central and sub-national (local) government is contentious around distribution of power and control. There is a specific concern when a (local) place has power devolved, but centralised hierarchical accountability pervades.

Design/methodology/approach

This paper addresses that concern by considering recent innovative developments around place-based accountability arrangements in England, through analysis of official reports and news media.

Findings

The article illustrates aspirations towards accountability to the local electorate clash with hierarchical accountability that remains an omnipresent mechanism of central control. It is suggested, accountability forums be developed to blend hierarchy and the place leadership role of directly elected mayors. This could enable local accountability to the electorate, whilst taking account of the context of specific regional level complexities.

Originality/value

This is one of the first papers to consider issues of place leadership and place based accountability within the framework of hierarchical accountability for central and local government relations.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 19 August 2021

Vogy Gautama Buanaputra, Destri Astuti and Slamet Sugiri

This study aims to investigate the dynamics of legitimacy and accountability relationships in an Indonesian boarding school. It examines how the key actors improve and use…

Abstract

Purpose

This study aims to investigate the dynamics of legitimacy and accountability relationships in an Indonesian boarding school. It examines how the key actors improve and use accountability mechanisms in the school and how these practices contribute to the organisation’s legitimacy.

Design/methodology/approach

This paper uses a qualitative case study approach in an Indonesian boarding school and draws on Black’s (2008) notion of legitimacy and accountability relationships. The qualitative data were collected through face-to-face interviews, observations and documentary analysis.

Findings

Accountability mechanisms at Pondok Pesantren Wali Songo (an Islamic boarding school) were developed to alter the habit of conducting organisational affairs based merely on trust between the organisation members without any particular accountability mechanism, a common practice in Indonesian boarding schools. The mechanisms were believed to improve the public trust and bring convenience to the management of the school on the legitimacy (halal) of their doings, which in turn maintain their legitimacy as a provider of Islamic education services.

Originality/value

This study highlights the importance of accountability mechanisms in faith-based institutions context to maintain their legitimacy. It provides evidence of the mutual nature of accountability and legitimacy, which is often seen as contrasting concepts by previous studies, by drawing on Black’s (2008) legitimacy and accountability relationships.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 3 August 2021

Jinhua Chen, Graeme Harrison and Lu Jiao

This paper examines how lateral accountability mechanisms may be used to address the unity–diversity tension in a large not-for-profit (NFP) inter-organizational…

Abstract

Purpose

This paper examines how lateral accountability mechanisms may be used to address the unity–diversity tension in a large not-for-profit (NFP) inter-organizational partnership governed under a lead organization model.

Design/methodology/approach

A case study was conducted in the New South Wales Settlement Partnership comprising 23 NFP organizations providing settlement services for migrants and humanitarian entrants. Multiple data sources included semi-structured interviews, proprietary and publicly available documents and observation.

Findings

The paper demonstrates (1) the usefulness of a strength-based approach that the lead organization adopts in enacting lateral accountability mechanisms, which enables a balance between unity and diversity in the partnership; and (2) the capability of the lead organization governance model to address the unity–diversity tension.

Research limitations/implications

The paper (1) identifies the importance of a strength-based approach in implementing lateral accountability mechanisms to address the unity–diversity tension; and (2) challenges prior research that advocates the network administrative organization governance model in addressing the tension.

Practical implications

For practice, the paper identifies a suite of lateral accountability practices designed to address the unity–diversity tension. For policy, it provides confidence for government in promulgating the lead organization governance model in “purchasing” public services.

Originality/value

The paper demonstrates how lateral accountability mechanisms may be used to provide a balance between the objectives of preserving and leveraging the benefits of partner diversity and achieving unity. The strength-based approach (used in enacting the accountability mechanisms), while having a history in psychology and social work research, has not been recognized in prior partnership accountability and governance studies.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 12 July 2021

Muhammad Iqmal Hisham Kamaruddin, Sofiah Md Auzair, Mohd Mohid Rahmat and Nurul Aini Muhamed

The purpose of this study is to examine the role of financial governance practices in influencing both financial management and Islamic work ethic practices to affect…

Abstract

Purpose

The purpose of this study is to examine the role of financial governance practices in influencing both financial management and Islamic work ethic practices to affect Islamic social enterprises (ISEs) accountability.

Design/methodology/approach

Questionnaires were administered to financial officers of 102 Malaysian ISEs. Data was analysed using Smart-PLS to examine the relationships between financial management, Islamic work ethic, financial governance and accountability.

Findings

Results of this study indicate direct relationship only exist between Islamic work ethic and accountability. The relationship between financial management and accountability are indirect through financial governance. Hence, the data proves that financial governance has a mediating role on both the relationships between financial management and Islamic work ethic with the accountability of the ISEs.

Research limitations/implications

The study has highlighted the greater role of financial management, Islamic work ethic and financial governance practices over accountability to achieve public trust, especially for Malaysian ISEs.

Practical implications

ISEs need to have good financial governance practices besides financial management and Islamic work ethic practices to achieve good accountability.

Originality/value

The study contributes to the field of management and social accounting by providing empirical evidence on the ISEs practices specifically on financial management, Islamic work ethic, financial governance and accountability. This framework thus presents amongst the first attempts in studying accountability issues in ISEs.

Details

Social Enterprise Journal, vol. 17 no. 3
Type: Research Article
ISSN: 1750-8614

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Article
Publication date: 16 July 2021

Che-Chun Kuo, Ying-Lien Ni, Chia-Huei Wu, Rong-Ruey Duh, Mei-Yen Chen and Chiachi Chang

Studies have reported negative effects of felt accountability on employees' extra-role behavior. Deviating from that focus, this study proposes that leadership plays a…

Abstract

Purpose

Studies have reported negative effects of felt accountability on employees' extra-role behavior. Deviating from that focus, this study proposes that leadership plays a role in shaping the implications of felt accountability for employees' extra-role behavior. We propose that under high transformational leadership, felt accountability can motivate employees to engage in task-relevant information elaboration and facilitate innovative work behavior, a form of extra-role behavior that seeks to improve the work environment.

Design/methodology/approach

We conducted a pilot study to validate measurements of felt accountability and task-relevant information elaboration in a sample of 202 employees. We then conducted the main study using a time-lagged, multisource survey design with a sample of 120 supervisor–employee pairs.

Findings

The results from the main study reveal that the association between felt accountability and task-related information elaboration is positive and stronger when transformational leadership is higher. Furthermore, task-relevant information elaboration positively predicts innovative work behavior. Finally, when transformational leadership is higher, the mediation effect of task-relevant information elaboration on the association between felt accountability and innovative work behavior is stronger.

Originality/value

Our study indicates that felt accountability can have positive implications for employees' extra-role behavior contingent on leadership styles. In contrast to previous studies that emphasize the negative implications of felt accountability on employees' behavior, our study depicts when and why felt accountability can have positive implications on employees' behavior.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

Keywords

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