IDEAS home Printed from https://ideas.repec.org/a/taf/pubmgr/v3y2001i2p145-165.html
   My bibliography  Save this article

A Heuristic Framework For Accountability Of Governmental Subunits

Author

Listed:
  • Gary M. Cunningham
  • Jean E. Harris

Abstract

New public management rhetoric calls for greater accountability of activities of governmental subunits in order to enhance effectiveness. This call focuses on results control as a universal approach that is perceived to bring the benefits of private-sector management to the public sector. While this claim has exploratory merit, a theoretical framework is needed to assess the processes by which accountability leads to effectiveness. This article builds such a framework. Public-sector and private-sector literatures are reviewed and integrated. This review suggests that singular, universal approaches to control are not appropriate nor desirable. Instead, using a systems/configuration approach, which is ideally suited to the complexity of governmental organizations, profiles of four different types of governmental subunits are constructed along with the control approaches that ideally may lead to effective performance in each. This framework is a heuristic device that expands the knowledge and theory of accountability in government organizations and can guide future research.

Suggested Citation

  • Gary M. Cunningham & Jean E. Harris, 2001. "A Heuristic Framework For Accountability Of Governmental Subunits," Public Management Review, Taylor & Francis Journals, vol. 3(2), pages 145-165, June.
  • Handle: RePEc:taf:pubmgr:v:3:y:2001:i:2:p:145-165
    DOI: 10.1080/14719030122162
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/14719030122162
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/14719030122162?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

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


    Cited by:

    1. Nicholls, Alex, 2009. "'We do good things, don't we?': 'Blended Value Accounting' in social entrepreneurship," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 755-769, August.
    2. Cunningham Gary M. & Fagerstrom Arne & Hassel Lars G., 2011. "Accounting For Sustainability: What Next? A Research Agenda," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(special), pages 97-111, July.
    3. Chaudhry Ghafran & Sofia Yasmin, 2020. "Ethical Governance: Insight from the Islamic Perspective and an Empirical Enquiry," Journal of Business Ethics, Springer, vol. 167(3), pages 513-533, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:pubmgr:v:3:y:2001:i:2:p:145-165. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RPXM20 .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.