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Article
Publication date: 23 June 2020

Yang Sun, Isaac Cheah, Billy Sung and Eun-Ju Lee

3235

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Asia Pacific Journal of Marketing and Logistics, vol. 32 no. 5
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 25 October 2021

346

Abstract

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Disaster Prevention and Management: An International Journal, vol. 30 no. 4/5
Type: Research Article
ISSN: 0965-3562

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Book part
Publication date: 11 June 2021

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Developing Digital Marketing
Type: Book
ISBN: 978-1-80071-349-9

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1162

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Journal of Service Theory and Practice, vol. 34 no. 1
Type: Research Article
ISSN: 2055-6225

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Book part
Publication date: 24 June 2024

Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu

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Cognitive Psychology and Tourism
Type: Book
ISBN: 978-1-80262-579-0

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Article
Publication date: 2 October 2017

Hannah Forsyth

237

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History of Education Review, vol. 46 no. 2
Type: Research Article
ISSN: 0819-8691

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Book part
Publication date: 11 June 2018

Jed Donoghue and Bruce Tranter

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Exploring Australian National Identity
Type: Book
ISBN: 978-1-78756-503-6

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Article
Publication date: 15 September 2021

Chris Baumann, Wujin Chu, Hume Winzar, Michael Cherry and Doris Viengkham

665

Abstract

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International Journal of Contemporary Hospitality Management, vol. 33 no. 9
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 1 July 2003

W.A. Kelly

59

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Library Review, vol. 52 no. 5
Type: Research Article
ISSN: 0024-2535

Keywords

Available. Open Access. Open Access
Article
Publication date: 16 March 2021

Tomi Rajala and Petra Kokko

This study examines unexplored horizontal accountability types between public, private and third sector actors within a hybrid organization. The case organization was applying a…

3490

Abstract

Purpose

This study examines unexplored horizontal accountability types between public, private and third sector actors within a hybrid organization. The case organization was applying a novel alliance model to generate service paths for heterogeneous clientele consuming cultural, educational, health and social services. It was first to do so in Finland.

Design/methodology/approach

This research is on a case study that used documents and interviews to examine the design of the horizontal accountability. The descriptive analysis focused on identifying what type of formal accountability system was designed (i.e. who is the account holder, and who is accountable and for what and why).

Findings

An imbalanced accountability system was identified because accountability obligations were unevenly distributed between public, private and third sector actors. The private sector was the most accountable for performance, and the third sector (i.e. voluntary sector) was the least accountable. As account holders, the public, private and third sector actors were judging their conduct as account providers. This created a biased horizontal accountability system. The hybrid's accountability system was dynamic because the contracts made to establish the hybrid included opportunities to change horizontal accountability if future changes to the external environment affect too drastically the potential to achieve the hybrid's goals.

Originality/value

Three new concepts are proposed for studying dysfunctional accountability systems: dynamic, biased and horizontally imbalanced accountability.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

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