Balancing unity and diversity in a not-for-profit inter-organizational partnership through lateral accountability mechanisms

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE Accounting Auditing & Accountability Journal Pub Date : 2021-08-03 DOI:10.1108/aaaj-03-2020-4468
Jinhua Chen, Graeme Harrison, Lu Jiao
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Abstract

PurposeThis 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/approachA 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.FindingsThe 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/implicationsThe 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 implicationsFor 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/valueThe 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.
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通过横向问责机制平衡非营利组织间伙伴关系中的统一性和多样性
本文探讨了在领导组织模式下,如何利用横向问责机制来解决大型非营利组织(NFP)组织间伙伴关系中的团结-多样性紧张关系。设计/方法/方法在新南威尔士州解决伙伴关系中进行了案例研究,该伙伴关系由23个为移民和人道主义进入者提供解决服务的NFP组织组成。多种数据来源包括半结构化访谈、专有和公开的文件和观察。研究结果表明:(1)领导组织在制定横向问责机制时采用基于实力的方法是有用的,这种方法可以在伙伴关系的统一性和多样性之间取得平衡;(2)领导型组织治理模式解决统一-多样性矛盾的能力。研究局限性/启示本文(1)确定了基于实力的方法在实施横向问责机制以解决统一-多样性紧张关系方面的重要性;(2)挑战了先前倡导网络行政组织治理模式解决矛盾的研究。实践意义对于实践,本文确定了一套横向问责制实践,旨在解决统一-多样性的紧张关系。政策方面,为政府推行“购买”公共服务的领导组织治理模式提供了信心。原创性/价值本文展示了如何利用横向问责机制在保持和利用合作伙伴多样性带来的好处与实现统一的目标之间取得平衡。基于力量的方法(用于制定问责机制)虽然在心理学和社会工作研究中有历史,但在以前的伙伴关系问责和治理研究中尚未得到认可。
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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