Network Accountability in Healthcare: A Perspective from a First Nations Community in Canada*

IF 1.6 Q3 BUSINESS, FINANCE Accounting Perspectives Pub Date : 2021-11-10 DOI:10.1111/1911-3838.12283
Akolisa Ufodike, Oliver Nnamdi Okafor, Michael Opara
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Abstract

This study examines the role of accountability in the governance and delivery of healthcare to a First Nations community in Canada. Drawing on actor network theory, this study explores the role of accountability in the formation and sustenance of a healthcare network using the case study of a First Nations healthcare organization. The study provides insights into how accountability helps to sustain a network of actors with divergent interests and a plurality of strategies. It finds that network accountability is the central mechanism that motivates the principal actors in the network to reconstitute themselves and converge around the purpose of strengthening governance. This study also finds evidence of accountability as a multidimensional construct that facilitates the sustenance of the federal government as the controlling actor in the network. This study provides fresh empirical insights gained from a flesh-and-blood, actual network that acknowledges the context of a marginalized group—namely, First Nations peoples. Furthermore, this study extends and presents a viable accountability model that can be adopted as the federal government enters into self-governance agreements with First Nations peoples. In contrast to the dominant literature on accountability, this study adopts the unique context of a marginalized group in a market-based developed economy.

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医疗保健中的网络问责制:来自加拿大第一民族社区的视角*
本研究探讨了问责制在加拿大第一民族社区的治理和医疗保健服务中的作用。借鉴行动者网络理论,本研究探讨了问责制的作用,在形成和维持一个医疗保健网络使用第一民族医疗保健组织的案例研究。该研究提供了关于问责制如何有助于维持利益不同、战略多样的行动者网络的见解。研究发现,网络问责制是激励网络主体自我重构、围绕加强治理的目的趋同的核心机制。本研究还发现了问责制作为一种多维结构的证据,它有助于维持联邦政府作为网络中的控制者的地位。这项研究从一个有血有肉的实际网络中获得了新的经验见解,该网络承认一个边缘化群体的背景,即第一民族。此外,本研究扩展并提出了一种可行的问责模式,可以在联邦政府与第一民族达成自治协议时采用。与主流的问责文献不同,本研究采用了基于市场的发达经济体中边缘化群体的独特背景。
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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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