The interaction of hierarchical and socializing accountability and the emergence of intelligent accountability in a classroom – a critical analysis

Özlem Arikan

Accounting, Auditing & Accountability Journal, 2023, vol. 36, issue 7/8, 1763-1789

Abstract: Purpose - This study aims to investigate the impact on organizational members of team marks and peer feedback in a classroom as an organizational setting, where equals were engaged in a hierarchical form of accountability. It uses Roberts’s framework of hierarchical, socializing, and intelligent forms of accountability and discusses the viability of intelligent accountability in higher education, given the accountability structure for academics. Design/methodology/approach - Autoethnography based on excerpts from the lecturer’s diary. Findings - The blurred boundaries of hierarchical and socializing forms of accountability create both tensions and kinships for students, and these two forms of accountability constantly impact on each other. Although the accounting tools have an individualizing effect on some students, several examples of intelligent accountability are uncovered. It is concluded that academia’s audit culture, which focuses on immediate outcomes, and academics’ ever-increasing workloads make successful innovations less likely. Originality/value - This study contributes to the accountability literature in revealing a constant dynamic between hierarchical and socializing forms of accountability through examination of a unique setting in which the boundaries between the two are completely blurred. By empirically examining how accounting individualizes and how intelligent accountability emerges, this study contributes to the limited empirical literature on the impact of accountability on individuals, and particularly to studies of classrooms as organizations, with implications for education policies.

Keywords: Hierarchical; Socializing; And intelligent forms of accountability; Boundary maintenance in organizations; Audit culture in higher education; Peer feedback in teams; Pandemic; Virtual classroom (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-01-2022-5646

DOI: 10.1108/AAAJ-01-2022-5646

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