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

  • 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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    File URL: http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=21&issue=7&articleid=1746759&show=abstract
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    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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    1. 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.
    2. 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.
    3. 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.
    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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