The internal accountability dynamic of UK service clubs: towards (more) intelligent accountability?

David Yates, Florian Gebreiter and Alan Lowe

Accounting Forum, 2019, vol. 43, issue 1, 161-192

Abstract: This paper explores the nature of internal accountability within service organisations. The study adopts a cross-sectional approach, with the three largest service organisations in the world selected along with Round Table International, a popular service organisation in the UK. This paper utilises Roberts’ framework of individualising/hierarchical and socialising/intelligent forms of accountability, with socialising forms of accountability dominating accountable space within service clubs. The presence of a more “intelligent accountability” dynamic at grassroots level is then considered. This paper concludes with avenues for development of more intelligent accountability within service organisations, along with further research opportunities.HIGHLIGHTS Socialising forms of accountability dominate the agenda at the grassroots club level, due to the formation of closely-knit, collective selves within the service club environment. ‘District level’ and more senior organisational levels struggle to effectively govern the grassroots ‘club’ level of the organisation via hierarchical accountability. Declining membership within UK service clubs means that a paradox exists between maintaining a ‘strong club’ that satisfies the needs and desires of members, and a grassroots organisational level which is in line with the more corporate objectives set by the overarching service organisation.

Date: 2019
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Citations: View citations in EconPapers (2)

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DOI: 10.1080/01559982.2019.1589907

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