Combining accountability forms: transparency and “intelligent” accountability in a public service organization

Brianna O'Regan, Robyn King and David Smith

Accounting, Auditing & Accountability Journal, 2021, vol. 35, issue 5, 1287-1315

Abstract: Purpose - The paper's purpose is to consider the challenges, a public sector organization faces combining both transparency and “intelligent” forms of accountability (cf. Roberts, 2009). Design/methodology/approach - The authors conducted a case study of StatePol, a police service in an Australian state. Findings - The data analysis revealed three themes. First, prior to 2013, transparency forms of accountability dominated, emphasizing crime statistics with the effect of reinforcing internal partitions and inhibiting collective action. Second, post-2013, a greater emphasis was placed on “intelligent” accountability with conversations around process and collective accountability at the operational level. Crime statistics were used less for operational-level accountability and more for attention-directing. Third, changing the emphasis from transparency to its combined use with “intelligent” accountability required strong leadership, clearly communicated strategy and middle-level managers with appropriate skills. Originality/value - The authors identify a number of important factors in combining transparency and “intelligent” forms of accountability. The authors note the difficulties that fragmentation between forms of accountability and the somewhat amorphous nature of the accountability concept itself can cause. In doing so, the authors provide empirical evidence of the challenges changing from an emphasis on transparency, to combined use with an “intelligent” form of accountability.

Keywords: Public sector; Accountability; Transparency; Intelligent accountability; Policing (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-03-2020-4473

DOI: 10.1108/AAAJ-03-2020-4473

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