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Framing and overflowing of public sector accountability innovations

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  • Mark Christensen
  • Peter Skærbæk

Abstract

Purpose - This paper aims to explain why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims. Design/methodology/approach - Using a comparative case method, two different accountability innovations are examined using framing and overflowing ideas. Findings - The accountability reports became bureaucratic communications between the reporting and central agencies. The reports were transformed because the performance reporting produced a number of overflows and reduced the importance of broad audiences (e.g. citizens). These overflows resulted from the central agency reformers' preoccupation with cost cutting opportunities and the reporting agencies' presumption of the reformers' real purpose. In the resulting interactions, the accountability purpose ended up being mostly reduced to disclosure of traditional input and output measures and some insignificant stories designed to avoid public criticism of the accountability reform but also to hinder others in identifying objects for cost cutting. Research limitations/implications - To conduct international comparative research is logistically challenging, but provides the best chances of understanding the systemic aspects of accountability reforms that contribute to the reforms' observable and perplexing outcomes. Ideally, it would be interesting to study such reforms over their full lives; however, they may be longer than the researchers' careers. Practical implications - Accountability purposes are disturbed by classical cost cutting thinking. Thus, despite many ostensibly good ideas of creating transparency for the public, other stronger forces may severely hinder such accountability developments. Concepts of framing and overflowing may be used to better understand the outcomes of accountability innovations; this can be extended beyond the public sector. Originality/value - Provides useful information on why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims.

Suggested Citation

  • Mark Christensen & Peter Skærbæk, 2007. "Framing and overflowing of public sector accountability innovations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(1), pages 101-132, March.
    • Handle: RePEc:eme:aaajpp:v:20:y:2007:i:1:p:101-132
    DOI: 10.1108/09513570710731227
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    References listed on IDEAS

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    2. Habersam, Michael & Piber, Martin & Skoog, Matti, 2013. "Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 319-337.
    3. Md. Mahmudul Alam & Jamaliah Said & Mohamad Azizal Abd Aziz, 2018. "Role of integrity system, internal control system and leadership practices on the accountability practices in the public sectors of Malaysia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 15(7), pages 955-976, December.
    4. Huguette Blanco & John Lennard & Sylvain Lamontagne, 2011. "Annual Reporting and Accountability by Municipalities in Canada: An Empirical Investigation," Accounting Perspectives, John Wiley & Sons, vol. 10(3), pages 195-224, September.
    5. Fabio DE MATTEIS & Daniela PREITE, 2013. "Italian Local Public Services: Some Governance Highlights From The Larger Cities� Experience," Journal of Public Administration, Finance and Law, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 3(3), pages 7-17, June.
    6. Yang, ChunLei & Modell, Sven, 2015. "Shareholder orientation and the framing of management control practices: A field study in a Chinese state-owned enterprise," Accounting, Organizations and Society, Elsevier, vol. 45(C), pages 1-23.
    7. Said, Jamaliah & Alam, Md. Mahmudul & Johari, Razana Juhaida, 2019. "Assessment of Accountability Practices in the Public Sector of Malaysia," SocArXiv 5djfu, Center for Open Science.
    8. Bay, Charlotta, 2011. "Framing financial responsibility: An analysis of the limitations of accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 593-607.
    9. Ruhaya Atan & Md. Mahmudul Alam & Jamaliah Said, 2017. "Practices of corporate integrity and accountability of non-profit organizations in Malaysia," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 44(12), pages 2271-2286, December.
    10. Mark Christensen & Geoffrey Lamberton, 2022. "Accounting for Animal Welfare: Addressing Epistemic Vices During Live Sheep Export Voyages," Journal of Business Ethics, Springer, vol. 180(1), pages 35-56, September.
    11. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
    12. Parker, Lee D. & Schmitz, Jana, 2022. "The Reinvented accounting firm office: Impression management for efficiency, client relations and cost control," Accounting, Organizations and Society, Elsevier, vol. 98(C).
    13. Said, Jamaliah & Alam, Md. Mahmudul & Khalid, Maizatul Akmar, 2015. "Relationship between good governance and integrity system: Empirical study on the public sector of Malaysia," SocArXiv hdcf7, Center for Open Science.
    14. Davis, Nicholas & Bisman, Jayne E., 2015. "Annual reporting by an Australian government department: A critical longitudinal study of accounting and organisational change," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 129-143.
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