Advanced Search
MyIDEAS: Login to save this article or follow this journal

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

Contents:

Author Info

  • Paul M. Collier
Registered author(s):

    Abstract

    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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=21&issue=7&articleid=1746759&show=abstract
    Download Restriction: Cannot be freely downloaded

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    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

    as in new window
    Handle: RePEc:eme:aaajpp:v:21:y:2008:i:7:p:933-954

    Contact details of provider:
    Web page: http://www.emeraldinsight.com

    Order Information:
    Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
    Email:
    Web: http://www.emeraldinsight.com/aaaj.htm

    Related research

    Keywords: Governance; Management accountability; Stakeholder analysis;

    References

    References listed on IDEAS
    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.:
    as in new window
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    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.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:eme:aaajpp:v:21:y:2008:i:7:p:933-954. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Louise Lister).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.