设计偏差——混合组织中横向问责的案例研究

Biased by design – the case of horizontal accountability in a hybrid organization

Accounting, Auditing and Accountability Journal · 2021
被引 27
ABS 3

中文导读

研究混合组织中公共、私人和第三部门之间的横向问责设计,发现问责义务分配不均,私营部门承担最多绩效责任,第三部门最少,形成有偏差的问责系统。

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.

公共管理问责制混合组织公私合作