{"title":"结合问责形式:公共服务组织的透明度和“智能”问责","authors":"Brianna O'Regan, Robyn King, David Smith","doi":"10.1108/aaaj-03-2020-4473","DOIUrl":null,"url":null,"abstract":"PurposeThe paper's purpose is to consider the challenges, a public sector organization faces combining both transparency and “intelligent” forms of accountability (cf. Roberts, 2009).Design/methodology/approachThe authors conducted a case study of StatePol, a police service in an Australian state.FindingsThe data analysis revealed three themes. First, prior to 2013, transparency forms of accountability dominated, emphasizing crime statistics with the effect of reinforcing internal partitions and inhibiting collective action. Second, post-2013, a greater emphasis was placed on “intelligent” accountability with conversations around process and collective accountability at the operational level. Crime statistics were used less for operational-level accountability and more for attention-directing. Third, changing the emphasis from transparency to its combined use with “intelligent” accountability required strong leadership, clearly communicated strategy and middle-level managers with appropriate skills.Originality/valueThe authors identify a number of important factors in combining transparency and “intelligent” forms of accountability. The authors note the difficulties that fragmentation between forms of accountability and the somewhat amorphous nature of the accountability concept itself can cause. In doing so, the authors provide empirical evidence of the challenges changing from an emphasis on transparency, to combined use with an “intelligent” form of accountability.","PeriodicalId":48311,"journal":{"name":"Accounting Auditing & Accountability Journal","volume":"1 1","pages":""},"PeriodicalIF":4.6000,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"5","resultStr":"{\"title\":\"Combining accountability forms: transparency and “intelligent” accountability in a public service organization\",\"authors\":\"Brianna O'Regan, Robyn King, David Smith\",\"doi\":\"10.1108/aaaj-03-2020-4473\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"PurposeThe paper's purpose is to consider the challenges, a public sector organization faces combining both transparency and “intelligent” forms of accountability (cf. Roberts, 2009).Design/methodology/approachThe authors conducted a case study of StatePol, a police service in an Australian state.FindingsThe data analysis revealed three themes. First, prior to 2013, transparency forms of accountability dominated, emphasizing crime statistics with the effect of reinforcing internal partitions and inhibiting collective action. Second, post-2013, a greater emphasis was placed on “intelligent” accountability with conversations around process and collective accountability at the operational level. Crime statistics were used less for operational-level accountability and more for attention-directing. Third, changing the emphasis from transparency to its combined use with “intelligent” accountability required strong leadership, clearly communicated strategy and middle-level managers with appropriate skills.Originality/valueThe authors identify a number of important factors in combining transparency and “intelligent” forms of accountability. The authors note the difficulties that fragmentation between forms of accountability and the somewhat amorphous nature of the accountability concept itself can cause. In doing so, the authors provide empirical evidence of the challenges changing from an emphasis on transparency, to combined use with an “intelligent” form of accountability.\",\"PeriodicalId\":48311,\"journal\":{\"name\":\"Accounting Auditing & Accountability Journal\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":4.6000,\"publicationDate\":\"2021-12-09\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"5\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting Auditing & Accountability Journal\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1108/aaaj-03-2020-4473\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Auditing & Accountability Journal","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1108/aaaj-03-2020-4473","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Combining accountability forms: transparency and “intelligent” accountability in a public service organization
PurposeThe paper's purpose is to consider the challenges, a public sector organization faces combining both transparency and “intelligent” forms of accountability (cf. Roberts, 2009).Design/methodology/approachThe authors conducted a case study of StatePol, a police service in an Australian state.FindingsThe data analysis revealed three themes. First, prior to 2013, transparency forms of accountability dominated, emphasizing crime statistics with the effect of reinforcing internal partitions and inhibiting collective action. Second, post-2013, a greater emphasis was placed on “intelligent” accountability with conversations around process and collective accountability at the operational level. Crime statistics were used less for operational-level accountability and more for attention-directing. Third, changing the emphasis from transparency to its combined use with “intelligent” accountability required strong leadership, clearly communicated strategy and middle-level managers with appropriate skills.Originality/valueThe authors identify a number of important factors in combining transparency and “intelligent” forms of accountability. The authors note the difficulties that fragmentation between forms of accountability and the somewhat amorphous nature of the accountability concept itself can cause. In doing so, the authors provide empirical evidence of the challenges changing from an emphasis on transparency, to combined use with an “intelligent” form of accountability.
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.