结合问责形式:公共服务组织的透明度和“智能”问责

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE Accounting Auditing & Accountability Journal Pub Date : 2021-12-09 DOI:10.1108/aaaj-03-2020-4473
Brianna O'Regan, Robyn King, David Smith
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引用次数: 5

摘要

本文的目的是考虑公共部门组织面临的挑战,包括透明度和“智能”形式的问责制(cf. Roberts, 2009)。设计/方法/方法作者对澳大利亚某州的警察部门StatePol进行了案例研究。数据分析揭示了三个主题。首先,在2013年之前,透明度形式的问责占主导地位,强调犯罪统计,从而加强内部分裂和抑制集体行动。其次,2013年后,更强调“智能”问责,围绕流程和运营层面的集体问责展开对话。犯罪统计数据较少用于业务层面的问责,而更多地用于注意力引导。第三,将重点从透明度转变为将透明度与“明智的”问责制结合使用,需要强有力的领导、清晰沟通的战略和具备适当技能的中层管理人员。原创性/价值两位作者指出了将透明度和“智能”形式的问责相结合的一些重要因素。作者注意到问责制形式之间的分裂和问责制概念本身的某种无定形性质可能造成的困难。在此过程中,作者提供了经验证据,证明挑战正在从强调透明度转变为与“智能”形式的问责制相结合。
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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.
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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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