IDEAS home Printed from https://ideas.repec.org/p/udf/wpaper/2013152.html
   My bibliography  Save this paper

Inter-Organizational Accountability and Budget Cut-Backs

Author

Listed:
  • Enrico Bracci

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.

Suggested Citation

  • Enrico Bracci, 2013. "Inter-Organizational Accountability and Budget Cut-Backs," Working Papers 2013152, University of Ferrara, Department of Economics.
  • Handle: RePEc:udf:wpaper:2013152
    as

    Download full text from publisher

    File URL: http://out.economia.unife.it/uploads/dip_deit/quaderni/2013152.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Bracci, Enrico, 2009. "Autonomy, responsibility and accountability in the Italian school system," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 293-312.
    2. Kreps, David M. & Wilson, Robert, 1982. "Reputation and imperfect information," Journal of Economic Theory, Elsevier, vol. 27(2), pages 253-279, August.
    3. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
    4. Helen Irvine & Michael Gaffikin, 2006. "Getting in, getting on and getting out: reflections on a qualitative research project," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(1), pages 115-145, January.
    5. 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, vol. 25(5), pages 806-834, June.
    6. Ezzamel, Mahmoud & Bourn, Michael, 1990. "The roles of accounting information systems in an organization experiencing financial crisis," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 399-424.
    7. Thomas Schillemans, 2008. "Accountability in the Shadow of Hierarchy: The Horizontal Accountability of Agencies," Public Organization Review, Springer, vol. 8(2), pages 175-194, June.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mohammed Hossain & Muhammad Atif & Ammad Ahmed & Lokman Mia, 2020. "Do LGBT Workplace Diversity Policies Create Value for Firms?," Journal of Business Ethics, Springer, vol. 167(4), pages 775-791, December.
    2. Janvier D. Nkurunziza, 2005. "Reputation and Credit without Collateral in Africa`s Formal Banking," Economics Series Working Papers WPS/2005-02, University of Oxford, Department of Economics.
    3. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    4. Kaplow, Louis & Shapiro, Carl, 2007. "Antitrust," Handbook of Law and Economics, in: A. Mitchell Polinsky & Steven Shavell (ed.), Handbook of Law and Economics, edition 1, volume 2, chapter 15, pages 1073-1225, Elsevier.
    5. Karunakaran, Arvind & Orlikowski, Wanda J. & Scott, Susan V., 2022. "Crowd-based accountability: examining how social media commentary reconfigures organizational accountability," LSE Research Online Documents on Economics 114401, London School of Economics and Political Science, LSE Library.
    6. Anne Corcos & Yorgos Rizopoulos, 2011. "Is prosocial behavior egocentric? The “invisible hand” of emotions," Post-Print halshs-01968213, HAL.
    7. Dilmé, Francesc, 2019. "Dynamic quality signaling with hidden actions," Games and Economic Behavior, Elsevier, vol. 113(C), pages 116-136.
    8. Bagwell, Kyle & Wolinsky, Asher, 2002. "Game theory and industrial organization," Handbook of Game Theory with Economic Applications, in: R.J. Aumann & S. Hart (ed.), Handbook of Game Theory with Economic Applications, edition 1, volume 3, chapter 49, pages 1851-1895, Elsevier.
    9. Pierpaolo Battigalli, 2006. "Rationalization In Signaling Games: Theory And Applications," International Game Theory Review (IGTR), World Scientific Publishing Co. Pte. Ltd., vol. 8(01), pages 67-93.
    10. Haltiwanger, John & Waldman, Michael, 1991. "Responders versus Non-responders: A New Perspective on Heterogeneity," Economic Journal, Royal Economic Society, vol. 101(408), pages 1085-1102, September.
    11. Rafael Rob & Tadashi Sekiguchi, 2006. "Reputation and turnover," RAND Journal of Economics, RAND Corporation, vol. 37(2), pages 341-361, June.
    12. Christopher, Joe, 2012. "Tension between the corporate and collegial cultures of Australian public universities: The current status," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(7), pages 556-571.
    13. González-Díaz, Manuel & Montoro-Sánchez, Ángeles, 2011. "Some lessons from incentive theory: Promoting quality in bus transport," Transport Policy, Elsevier, vol. 18(2), pages 299-306, March.
    14. Schatzel, Kim & Droge, Cornelia & Calantone, Roger, 2003. "Strategic channel activity preannouncements: An exploratory investigation of antecedent effects," Journal of Business Research, Elsevier, vol. 56(12), pages 923-933, December.
    15. Martin Pollrich & Lilo Wagner, "undated". "Informational opacity and honest certication," BDPEMS Working Papers 2013001, Berlin School of Economics.
    16. Butler, Jeffrey V. & Carbone, Enrica & Conzo, Pierluigi & Spagnolo, Giancarlo, 2020. "Past performance and entry in procurement: An experimental investigation," Journal of Economic Behavior & Organization, Elsevier, vol. 173(C), pages 179-195.
    17. Michael P. Leidy & Robert W. Staiger, 1985. "Economic Issues and Methodology in Arms Race Analysis," Journal of Conflict Resolution, Peace Science Society (International), vol. 29(3), pages 503-530, September.
    18. Singhal, Monica, 2008. "Special interest groups and the allocation of public funds," Journal of Public Economics, Elsevier, vol. 92(3-4), pages 548-564, April.
    19. Egorov, Georgy & Sonin, Konstantin, 2005. "The Killing Game: Reputation and Knowledge in Non-Democratic Succession," CEPR Discussion Papers 5092, C.E.P.R. Discussion Papers.
    20. J. C. Sharman, 2007. "Rationalist and Constructivist Perspectives on Reputation," Political Studies, Political Studies Association, vol. 55(1), pages 20-37, March.

    More about this item

    Keywords

    austerity; accountability; social care; network;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

    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:udf:wpaper:2013152. 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: . General contact details of provider: https://edirc.repec.org/data/deferit.html .

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 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: Alberto Benati (email available below). General contact details of provider: https://edirc.repec.org/data/deferit.html .

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.