Structure, Agency and Position‐Practice Relations in the Context of Accountability Praxis: An Examination of Two Credit Unions in Indonesia

This paper uses strong structuration theory to examine how external and internal structures and in particular, position–practice relations influence credit unions' accountability praxis. Employing case study analysis in two Indonesian credit unions, primary data collection included 10 focus group discussions and 10 semi‐structured individual interviews, involving a total of 32 agents from within and outside the credit unions. In addition, strategic planning documents and annual reports of each credit union were examined and thematically analysed. Analysis initially focused on the quadripartite nature of structuration, and subsequently involved a more detailed focus on position–practice relations. Findings reveal agents' internal structures were more influential than external structures in determining the nature of accountability praxis adopted. Rather than conflicting, external and internal structures were aligned and supportive in enhancing accountability praxis. Underscored, however, is the importance of agents' position–practice relations in influencing ‘fit’ between agents' internal structures (capabilities) and the external structures within and outside of the organisation. This fit has important enforcement (and reinforcement) implications for accountability theory and practice, highlighting the recursive nature of (basic or comprehensive) accountability praxis in a lightly‐regulated environment. Close, collaborative position‐practice relations reinforce comprehensive accountability praxis, while distant, more transactional position‐practice relations reproduce limited or basic accountability praxis.