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Inter-Organizational Accountability and Budget Cut-Backs

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  • Enrico Bracci

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Abstract

Accountability arrangements in networks present special concerns because of the potential for accountability to get "lost in the cracks of horizontal and hybrid governance" (Romzek et al 2012:443). Networks involve numerous cooperating agencies and/or subcontractors with different goals, organizational agendas (Romzek et al 2012). The aim of the present paper is to investigate, through an exploratory case study, how accountability is shaped in a network of public and private actors and the set of means and processes adopted, in a period of budget cut-backs due to the financial constraints in the public sector. The paper, drawing from the accountability literature (Romzek and Dubnick, 1987; Romzek et al., 2012), presents the result of a field study in a social services network in Italy. Data are based on document analysis, interviews with key institutional actors and participation in budgetary negotiation meeting in the network.

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Bibliographic Info

Paper provided by University of Ferrara, Department of Economics in its series Working Papers with number 2013152.

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Length: 22 pages
Date of creation: 20 Jun 2013
Date of revision:
Handle: RePEc:udf:wpaper:2013152

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Keywords: austerity; accountability; social care; network;

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  1. Ezzamel, Mahmoud & Bourn, Michael, 1990. "The roles of accounting information systems in an organization experiencing financial crisis," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 15(5), pages 399-424.
  2. David Kreps & Robert Wilson, 1999. "Reputation and Imperfect Information," Levine's Working Paper Archive, David K. Levine 238, David K. Levine.
  3. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 34(8), pages 957-970, November.
  4. Enrico Bracci & Sue Llewellyn, 2012. "Accounting and accountability in an Italian social care provider: Contrasting people-changing with people-processing approaches," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 25(5), pages 806-834, June.
  5. Thomas Schillemans, 2008. "Accountability in the Shadow of Hierarchy: The Horizontal Accountability of Agencies," Public Organization Review, Springer, Springer, vol. 8(2), pages 175-194, June.
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