Exploring dynamic duality between formal and non-formal accountability processes in a public services context

Stuart Cooper and Suzana Grubnic

Accounting, Auditing & Accountability Journal, 2024, vol. 38, issue 2, 674-699

Abstract: Purpose - The purpose of this paper is to explore the dynamic relationship between formal and non-formal processes of accountability in a public services context. Design/methodology/approach - The paper presents a case study of the impact of the Health and Social Care Act (2012) on the practices of Health and Wellbeing Board (HWB) members. It draws upon multiple data sources, including in-depth interviews with the members, comprehensive archival data published by the HWB (2011–2019), and observations of HWB public meetings. We utilise the concept of dynamic duality (Li, 2008) to further theorise the relationship between formal and non-formal processes of accountability and how they mutually transform one another. Findings - The case illustrates the role of formal and non-formal processes of accountability at a HWB in England. Moreover, the case study reveals the relationship and interaction between the formal and non-formal accountability processes and how they change and transform each other over time. We find that whilst non-formal accountability processes were strengthened by a historical legacy of partnership working, over time the dynamics at play led to the development of formal accountability processes through more sophisticated performance systems, which in turn transformed non-formal accountability processes. Originality/value - The paper presents a more holistic conceptualisation than articulated in prior accountability literature, dynamic duality, on the relationship between formal and non-formal accountability processes. Through application of this conceptualisation to a HWB in England, the paper spotlights the inter-relationship between formal and non-formal processes of accountability, and how they have the potential to transform each over an extended time-period.

Keywords: Accountability; Dynamic duality; Health and social care act; Health and wellbeing boards; Performance measures (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-12-2021-5567

DOI: 10.1108/AAAJ-12-2021-5567

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