Article2011

Further Understanding Accountability in Public Organizations

107 citations0/0 files storedAdministration & Society

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Public Policy and Administration Research Accounting and Organizational Management Management and Organizational Studies

Abstract

Accountability research in public organizations has made significant progress, but it remains unclear exactly how public managers deal with conflicting accountability pressures and how accountability systems can make a positive difference. This article reviews the accountability literature and submits that developing more actionable knowledge requires more attention to the interactive relationship between human agency and accountability structure and to the causal mechanisms linking accountability, behavior, and outcome in a long period of time. Giddens’ structuration theory is used to illustrate a more interactive and dynamic understanding of accountability. Theoretical and methodological implications for future research are discussed accordingly.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1984The Constitution of Society. Outline of the Theory of Structuration 1996Sensemaking in Organizations 1995Institutions and organizations 1964A Behavioral Theory of the Firm 1999Strategies for Theorizing from Process Data

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