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Stakeholder accountability: A field study of the implementation of a governance improvement plan


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  • Paul M. Collier
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    Purpose – This study aims to focus on the accountability of organizations to multiple stakeholders with differing interests and power, where there is an absence of accountability towards shareholders. Design/methodology/approach – Longitudinal field study via participant-observation. Findings – The study focuses on the relations between the subsidiary and the parent boards and how a governance improvement plan affected the internal dynamics of the organization and helped to clarify the demands of multiple stakeholders. A stakeholder-agency model is developed which emphasises the role of governance, the importance of structure and process, and the culture or ethos of boards in which multiple stakeholders may have compatible rather than competing interests. Originality/value – The paper focuses on the quasi-public sector and develops stakeholder-agency theory by identifying governance at the centre of differing relationships with stakeholders with unequal salience where there is both an economic concern with efficiency and a broader social concern.

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    Bibliographic Info

    Article provided by Emerald Group Publishing in its journal Accounting, Auditing & Accountability Journal.

    Volume (Year): 21 (2008)
    Issue (Month): 7 (September)
    Pages: 933-954

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    Handle: RePEc:eme:aaajpp:v:21:y:2008:i:7:p:933-954

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    Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK

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    Keywords: Governance; Management accountability; Stakeholder analysis;


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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Anne Loft & Christopher Humphrey & Stuart Turley, 2006. "In pursuit of global regulation: Changing governance and accountability structures at the International Federation of Accountants (IFAC)," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 428-451, April.
    2. Jeffrey Unerman & Brendan O'Dwyer, 2006. "On James Bond and the importance of NGO accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 305-318, April.
    3. Ian Dawson & Alison Dunn, 2006. "Governance Codes of Practice in the Not-for-Profit Sector," Corporate Governance: An International Review, Wiley Blackwell, vol. 14(1), pages 33-42, 01.
    4. Lindkvist, Lars & Llewellyn, Sue, 2003. "Accountability, responsibility and organization," Scandinavian Journal of Management, Elsevier, vol. 19(2), pages 251-273, June.
    5. Rob Gray & Jan Bebbington & David Collison, 2006. "NGOs, civil society and accountability: making the people accountable to capital," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 319-348, April.
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    Cited by:
    1. Dennis M. Lopez & Pamela C. Smith, . "Auditor Type and Audit Quality Differences in Nonprofit Healthcare Organizations – U.S. Evidence," Working Papers 0107, College of Business, University of Texas at San Antonio.
    2. Ana Maria Bobeica, 2011. "Stakeholder’S Role In Healthcare Services And New Information Technology," Romanian Economic Business Review, Romanian-American University, vol. 5(2.1), pages 551-560, December.
    3. Grisard, Claudine, 2012. "Accountability and Bottom of the Pyramid projects: the two sides of the mirror," Economics Papers from University Paris Dauphine 123456789/9498, Paris Dauphine University.
    4. Cheng-Li Huang & Fan-Hua Kung, 2010. "Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan," Journal of Business Ethics, Springer, vol. 96(3), pages 435-451, October.
    5. Michelle Rodrigue & Michel Magnan & Charles Cho, 2013. "Is Environmental Governance Substantive or Symbolic? An Empirical Investigation," Journal of Business Ethics, Springer, vol. 114(1), pages 107-129, April.
    6. Claudine Grisard, 2012. "Accountability and Bottom of the Pyramid projects: the two sides of the mirror," Post-Print hal-00690956, HAL.
    7. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Grenoble Ecole de Management (Post-Print) hal-00676561, HAL.


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