Yates, David, Gebreiter, Florian and Lowe, Alan D (2019). The internal accountability dynamic of UK service clubs:Towards (more) intelligent accountability? Accounting Forum, 43 (1), pp. 161-192.
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.
| Publication DOI: | https://doi.org/10.1080/01559982.2019.1589907 |
|---|---|
| Divisions: | College of Business and Social Sciences > Aston Business School College of Business and Social Sciences > Aston Business School > Accounting |
| Additional Information: | © 2018, Elsevier. Licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ |
| Uncontrolled Keywords: | Accountability,Membership organization,NGO,Service club,United Kingdom,Accounting,Finance |
| Publication ISSN: | 1467-6303 |
| Last Modified: | 16 Sep 2025 07:12 |
| Date Deposited: | 07 Jan 2019 09:20 |
| Full Text Link: | |
| Related URLs: |
https://www.tan ... 82.2019.1589907
(Publisher URL) http://www.scop ... tnerID=8YFLogxK (Scopus URL) |
PURE Output Type: | Article |
| Published Date: | 2019-04-16 |
| Published Online Date: | 2018-12-19 |
| Accepted Date: | 2018-11-23 |
| Authors: |
Yates, David
(
0000-0002-4285-5520)
Gebreiter, Florian (
0000-0002-5981-0476)
Lowe, Alan D |
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