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

Yates, David; Gebreiter, Florian; Lowe, Alan

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.

Citation

Yates, D., Gebreiter, F., & Lowe, A. (2019). The internal accountability dynamic of UK service clubs: towards (more) intelligent accountability?. Accounting Forum, 43(1), 161 – 192. https://doi.org/10.1080/01559982.2019.1589907

• Journal Article Type: Article
• Acceptance Date: Nov 23, 2018
• Online Publication Date: Apr 16, 2019
• Publication Date: 2019
• Deposit Date: Sep 20, 2024
• Journal: Accounting Forum
• Print ISSN: 0155-9982
• Electronic ISSN: 1467-6303
• Publisher: Taylor and Francis Group
• Peer Reviewed: Peer Reviewed
• Volume: 43
• Issue: 1
• Pages: 161 – 192
• DOI: https://doi.org/10.1080/01559982.2019.1589907
• Public URL: https://durham-repository.worktribe.com/output/2860387
• Other Repo URL: https://publications.aston.ac.uk/id/eprint/37915/