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When designing electronic systems it is very useful to analyse the relationship between the interconnection capacity of selected packaging methods and their prices. Such an analysis is provided for the entire gamut of the interconnection spectrum: from one‐sided PCBs to complex ICs, by a plot of the log of substrate price/sq. inch versus the log of substrate density expressed in inches of conductors/sq. inch of substrate. The use of such a graphic method of analysis can produce interesting and useful insights into the potentials and tradeoffs between various current and future IC packaging approaches. After a short description and analysis of that log‐log plot, this paper will apply this methodology to the derivation of the general cost relation of IC interconnections on the next level of substrates. It specifically will attempt to establish a general price relationship between packaging approaches using bare (uncased) chips and the chips packaged in individual packages. As a result, the cost‐effectiveness of the use of Multi‐chip Module technology in the regions of very high interconnection densities will be derived and its competitiveness against other interconnection methods will be analysed.

Organizational culture has been identified as an important factor in increased employee commitment. Particularly during a shortage of skilled workers, commitment is a meaningful indicator of higher loyalty and retention. However, limited research has studied the relationship between organizational culture and commitment from a global perspective. Most research focuses on specific aspects of culture and examines the aspects' effects on commitment separately. The author's objective is to identify influential organizational culture's dimensions and assess dimensions' relationship to commitment holistically.

For this purpose, the author analyzed a data set with 241,648 participants from 9 industries in Germany. The survey captures individual attitudes toward certain aspects of organizational culture and assesses workers' commitment to their organizations.

The results of a linear regression show that all cultural dimensions considered, namely transformational leadership behavior, team cohesion, compensation, fairness and caring attitude, if well-developed, positively and significantly influence organizational commitment. Interestingly, team cohesion has the greatest effect on commitment, followed by transformational leadership behavior, compensation, caring attitude and fairness.

This paper aims to examine the relationship between organizational culture and commitment holistically, thereby revealing which aspects of corporate culture are particularly important for increasing workers' commitment.

This paper explores why and how, and in what context, individuals' accounting of self, ethics and morality and self-knowledge of the limits of accountability can frame their account giving and judging in an organisational formal performance evaluation process.

Building upon the Butlerian notions of accountability as advanced by Messner (2009) and Roberts (2009), the authors conducted a qualitative field study at a Vietnamese public university, involving face-to-face interviews, observation of performance evaluation meetings and examination of archival documents.

The authors found that individuals experience conflicting ethical and moral values when they rely on their self-knowledge of accountability (the ability to self-account) in their account giving and judging in the university's formal academic performance evaluation process. In addition, the authors found that when individuals want to provide the best account to the account demander, their understanding of their ability to self-account and the formal organisational accountability process influence their views on what authentic account giving means. As a result, enhanced ethics-to-others has the potential to be an ethical burden and may not lead to authentic or beyond minimum accounting of “self”. Yet, in the Vietnamese socio-cultural and political context within which the university operates, and in the situation of ethical and moral conflicts in self-accountability, the authors found evidence of individuals' self-accountability behaviours that is based on the co-existence of a sense of responsibility to others and self-knowledge of the limits of accountability.

Although this study was limited to one Vietnamese public university, its findings enhance the knowledge about how individual ethical and moral values, self-knowledge of the limits of accountability and the formal organisational accountability process connect with each other in the socio-cultural and political context within which an organisation operates.

The study highlights the role of the context of local socio-cultural norms and values and of physical social interaction in developing the sense of connection to others, which influences the way individuals' ethical and moral values are mobilised to shape account-giving and judging behaviours.

The emphasis on the role of the sense of connection to others on personal accountability and the emphasis on physical, face-to-face interaction in developing sense of connection to others leads to an interesting issue regarding the sense of connection in the virtual social interaction setting, which has become increasingly popular globally, especially during and after the COVID-19 pandemic, and its implication for the use of personal ethical and moral values in organisational accountability practices.

Adding to the conversation on how a formal organisational accountability process can be effective, this study identified (1) the unpredictable outcomes of using ethics as rules for accountability practices due to potentially conflicting ethical values; (2) the diverse understandings of self-accounting, leading to different ideas of authentic accounting; and (3) the possibility of moral accountability behaviours based on the co-existence of a sense of connection to others and an understanding of the limits of accountability.

Recent accounting research has connected the coercive and enabling types of formalisation (C/E) (Adler and Borys, 1996) with the distinction between diagnostic and interactive controls (D/I) proposed by Simons (1995, 2000) to tackle research questions on complex control situations involving both the degree of employee autonomy and patterns of management attention. The diverse conceptual approaches used for connecting C/E and D/I have led to fragmentation in the literature and raise concerns about their conceptual clarity. In this paper, we assess the conceptual clarity of various forms of connection between C/E and D/I. Firstly, we conduct an in-depth content analysis of 59 recent papers, and inductively identify three points of conceptual ambiguity and divergence in the literature (namely, the perspective from which a phenomenon is studied; whether categories capture choices driven by design or by style-of-use; and the properties of control systems). We also observe that the literature proposes various forms of connection (i.e. coexistence, inclusion, and combination approaches). Secondly, we use the three detected points of ambiguity and divergence as assessment criteria, and evaluate the extent to which conceptual clarity is at risk under each form of connection. Based on this assessment, we provide guidelines to enhance the conceptual clarity of the connections between C/E and D/I, propose several research models, and indicate opportunities for future research in this area.

During choir rehearsals, a conductor continuously holds choir members accountable for what they do and how they sing. Hence, members are held accountable through action. This allows a conductor to emphasize his/her expertise and underline his/her authority. Choir members typically respond in certain ways when this is done, for instance by commenting on the feedback they receive or by trying to improve their singing. The interplay between these accounts, how they develop over time, and what they (do not) accomplish in terms of human relatedness are the focus of this study. We use Bauman's (1993) conceptualization of social space to investigate these issues.

By providing reasons for their conduct and behaving in a certain way, a conductor and choir members, but also a choir's management, can alter their position in social space. Thereby, they solidify or change how they relate to other individuals in the choir. Bauman assumes that processes of social spacing require so-called “misunderstandings”. We examine seven misunderstandings that occurred in a particular rehearsal of a top-level amateur choir, analyzing their impact on human relatedness. Video analysis methods, interviews and photo-elicitation are the main research methods used.

We find both short-term and long-term effects of misunderstandings on human relatedness, and offer two extensions of Bauman's (1993) conception of social space. Firstly, we assert that there is a reflective side to processes of social spacing that needs to be taken into account when changes in human relatedness are discussed. Secondly, we find that the emotional impact of accountability on how individuals behave ought not to be underestimated, as this can have lasting effects on how people relate to one another.

This research makes two contributions to the extant literature. It is shown how accountability through action unfolds when people engage in leisurely activity, and how this affects the way they relate to one another – in sometimes unintentional and unpredictable ways. It also extends a well-known theoretical framework on social space that has seen little application in the accounting literature. This framework is adapted so that it may be used more fruitfully in future accounting studies.

The purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of aid. It also provides a critique of these technologies from an accountability perspective.

An in-depth case study of a large NGO, relying on semi-structured interviews, document analysis and non-participant observation, provides an understanding of current issues in existing NGO accountability and reporting systems. A novel case-conceptual critical analysis is then used to explore how blockchain and triple-entry accounting systems may potentially address some of the challenges identified with NGO accountability.

An empirical case study outlines the current processes which discharge accountability to a range of stakeholders, emphasising how “upward” accountability is privileged over other forms. This provides a foundation to illustrate how new technology can improve upward accountability to donors by enabling more efficient, accurate and auditable record-keeping and reporting, creating space for an NGO to focus on horizontal accountability to partner organisations and downward accountability to beneficiaries. Greater accountability exposes NGOs to diverse views from partner organisations and beneficiaries, potentially enhancing opportunities for learning and growth, i.e. greater impact. However, blockchain and triple-entry accounting can also create “over-accounting” and further entrench the power of upward stakeholders, such as donors, if not implemented carefully.

A novel case-conceptual critical analysis furnishes new insights into how existing NGO accountability systems can be improved with technology. Despite the growing excitement about the possibilities of blockchain and triple-entry accounting systems, this paper offers a critical reflection on the limitations of these technologies and suggests avenues for future research.

Examples of how blockchain and triple-entry accounting systems can be integrated into NGO systems are presented. This research also raises the importance of creating a strong nexus between humans and technology, which ensures that “socialising” forms of accountability that empower vulnerable stakeholders, are embedded into international aid.

This research provides insight into present challenges with NGO accountability, using empirical evidence, furnishing potential solutions using novel blockchain and triple-entry accounting systems. Greater accountability to partner organisations and beneficiaries is important, as it potentially enables NGOs to learn how to be more impactful. Therefore, this paper introduces rich, contextually embedded perspectives on how NGO managers can exploit such technologies to enhance accountability and impact.

This study aims to investigate which configurations of organizational-level and group-level management controls support an identity fit for management accountants in the management accounting profession. It aims to complement recent qualitative management accounting research. This stream just begun to use role and identity theory to investigate role expectations, conflicts and coping strategies of management accountants when they struggle with their work identity.

Based on configuration theory, this study uses a fuzzy-set qualitative comparative analysis to indicate all possible configurations of formal and informal management controls that improve management accountants’ sense of their identity in an organization. The analyses are based on the results of a cross-sectional survey of 277 management accountants from Germany, Austria, Switzerland and Liechtenstein.

The results show that a strong group culture and high psychological safety at the group level are relevant conditions for a high identity fit. Further, the configurations differ regarding the career stages of management accountants.

This study contributes to work identity research of management accountants and to research on formal and informal control configurations as a control package. It is of particular importance for various professions that are affected by role change, as from the findings on management accountants’ identity fit, implications can also be made for other organizational functions that need to engage in identity work.

The purpose of this paper is to analyse how accounts of collaboration practice were made and used to construct accountability in the empirical context of coordination associations, a Swedish form of collaboration between four authorities in health and social care. They feature pooled budgets, joint leadership and joint reporting systems, intended to facilitate both collaboration and (shared) accountability.

Empirical data were collected in field observations in local, regional and national settings. In addition, the study is based on analysis of local association documents such as evaluations and annual reports, and analysis of national agency reports.

Accountability is constructed hierarchically with a narrow focus on performance, and horizontal (shared) accountability as well as outcomes are de-emphasised. Through this narrow construction of accountability the coordination associations are re-created as hierarchical and accountability is delegated rather than shared.

Features such as pooled budgets, joint leadership and joint reporting systems can support collaboration but do not necessarily translate into shared accountability if accountability is interpreted and constructed hierarchically.

When practice conforms to what is counted and accounted for, using the hierarchical and narrow construction of accountability, the result may be that the associations become an additional authority. That would increase rather than decrease fragmentation in the field.

This research derives from first-hand observations of actor-to-actor episodes complemented with the analysis of documents and reports. It provides critical analysis of the construction and evaluation of accounts and accountability related to practice and performance in collaboration. The main contribution is the finding that despite the conditions intended to facilitate inter-organisational collaboration and horizontal accountability, the hierarchical accountability persisted.

The purpose of this paper is to investigate how the complexity of the network governance setting affects accountability practices. The authors pay particular attention to the organizational characteristics that may enable a common understanding of multiple accountability relationships, or lead to problems in reconciling competing forms of accountability, thereby appearing as blame game-type behavior.

The authors conducted a case study with 31 semi-structured interviews in a Finnish health care organization (FHC) that offers basic public health care services. The organization represents a co-operative arrangement with the main city and three smaller municipalities. The FHC has faced difficulties in balancing budget constraints with the provision of statutory care to citizens. This case is analyzed with the help of theories relating to accountability, the blame game, and dialogue.

The authors found that in the FHC operating under austerity constraints, attempts to reconcile financial, professional, and democratic accountability were made but, instead of dialogue and consensus, the different stakeholder groups resorted to defensive tactics in order to protect their resources, position, or sense of professional obligation. The authors suggest that in a context of network governance, accompanied by an increasing emphasis on financial accountability, organizational practices are susceptible to conflicting accountabilities and behavior characterized in this paper as a blame game.

The study contributes to the empirical studies on accountability in the new public governance context by analyzing the complex accountability relations between stakeholder groups with different agendas. The authors suggest organizational characteristics that may exacerbate conflicts between different stakeholder groups and prevent constructive dialogue. Furthermore, the study analyzes the composition of democratic accountability within the studied organization.

The purpose of this paper is to focus on the research question of how stakeholder claims for transparency work as a means to support responsibility in the international supply chain.

This theoretical study analyses the relationship between stakeholder claims for corporate transparency and responsible business in the global context, and develops a conceptual model for further theoretical and empirical work.

The study finds that the call for corporate transparency is insufficient as a means to increase responsibility within international supply chains. The erroneous belief that stakeholder claims for transparency will lead to responsible behaviour is identified as the “transparency fallacy”. The fallacy emerges from the denial of opacity in organisations and the blindness to the conditions of international supply chains (including complexity, distance, and resistance) that work against attempts to increase transparency.

Acknowledging the limits of the transparency mechanism in both management theory and practice is necessary in order to advance responsible business in the international arena. Being conceptual in nature, the generic limitations of the type of research apply.

While acknowledging opacity, corporate managers and stakeholders should focus on changing the supply chain conditions to support responsible behaviour. This includes reducing complexity, distance, and resistance in the supply network.

This study contests the commonly assumed link between corporate transparency and responsibility, and sheds light on the limits and unintended consequences of stakeholder attempts to impose transparency on business organisations.