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Stakeholder accountability

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  • Paul M. Collier

Abstract

Purpose - This study aims to focus on the accountability of organizations to multiple stakeholders with differing interests and power, where there is an absence of accountability towards shareholders. Design/methodology/approach - Longitudinal field study via participant‐observation. Findings - The study focuses on the relations between the subsidiary and the parent boards and how a governance improvement plan affected the internal dynamics of the organization and helped to clarify the demands of multiple stakeholders. A stakeholder‐agency model is developed which emphasises the role of governance, the importance of structure and process, and the culture or ethos of boards in which multiple stakeholders may have compatible rather than competing interests. Originality/value - The paper focuses on the quasi‐public sector and develops stakeholder‐agency theory by identifying governance at the centre of differing relationships with stakeholders with unequal salience where there is both an economic concern with efficiency and a broader social concern.

Suggested Citation

  • Paul M. Collier, 2008. "Stakeholder accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(7), pages 933-954, September.
    • Handle: RePEc:eme:aaajpp:v:21:y:2008:i:7:p:933-954
    DOI: 10.1108/09513570810907429
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    References listed on IDEAS

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    1. Gianluca Andresani & Ewan Ferlie, 2006. "Studying governance within the British public sector and without," Public Management Review, Taylor & Francis Journals, vol. 8(3), pages 415-431, September.
    2. Anne Loft & Christopher Humphrey & Stuart Turley, 2006. "In pursuit of global regulation: Changing governance and accountability structures at the International Federation of Accountants (IFAC)," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 428-451, April.
    3. Rob Gray & Jan Bebbington & David Collison, 2006. "NGOs, civil society and accountability: making the people accountable to capital," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 319-348, April.
    4. Lindkvist, Lars & Llewellyn, Sue, 2003. "Accountability, responsibility and organization," Scandinavian Journal of Management, Elsevier, vol. 19(2), pages 251-273, June.
    5. Jérôme Méric & Elena Antonacopoulou, 2005. "A critique of stake‐holder theory: management science or a sophisticated ideology of control?," Post-Print hal-01935584, HAL.
    6. Ian Dawson & Alison Dunn, 2006. "Governance Codes of Practice in the Not‐for‐Profit Sector," Corporate Governance: An International Review, Wiley Blackwell, vol. 14(1), pages 33-42, January.
    7. Jeffrey Unerman & Brendan O'Dwyer, 2006. "On James Bond and the importance of NGO accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 305-318, April.
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