Combining accountability forms: transparency and “intelligent” accountability in a public service organization

O'Regan, Brianna; King, Robyn; Smith, David A.

doi:10.1108/aaaj-03-2020-4473

Cited by 6 publications

(13 citation statements)

References 50 publications

(144 reference statements)

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“…This could lead to defensiveness, which is an individualizing effect of accountability leading to internal divisions in an organization. Defensiveness has particularly negative consequences in public service organizations as they operate in a changing environment and rely on collective action to achieve the intended outcomes (Butler, 2005;O'Regan et al, 2022;Vosselman, 2012). As stated earlier, in many administrative and regulatory frameworks, AI algorithms in public services cannot be fully autonomous, and there is a legal requirement of human oversight and/or intervention before any decision is made (Oswald, 2018).…”

Section: Consequence Phasementioning

confidence: 99%

“…A dialogical view of accountability means visualizing and managing the robot-human interactions, as well as defining who the responsible and accountable actors are. Transparency and intelligent accountability represent a continuum, producing the "blurry" nature of accountability, which limits the possibility for a comprehensive account (Gibbon, 2012;O'Regan et al, 2022). The transparency form of accountability is based on agency theory, where a "superior" (principal) assesses the performance of a "subordinate" (agent).…”

Section: Ai Algorithms Accountability Governance: Advocating "Intelli...mentioning

confidence: 99%

Section: Ai Adoption and Accountability Gapsmentioning

confidence: 99%

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The loopholes of algorithmic public services: an “intelligent” accountability research agenda

Bracci

2022

AAAJ

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Purpose Governments are increasingly turning to artificial intelligence (AI) algorithmic systems to increase efficiency and effectiveness of public service delivery. While the diffusion of AI offers several desirable benefits, caution and attention should be posed to the accountability of AI algorithm decision-making systems in the public sector. The purpose of this paper is to establish the main challenges that an AI algorithm might bring about to public service accountability. In doing so, the paper also delineates future avenues of investigation for scholars.Design/methodology/approach This paper builds on previous literature and anecdotal cases of AI applications in public services, drawing on streams of literature from accounting, public administration and information technology ethics.Findings Based on previous literature, the paper highlights the accountability gaps that AI can bring about and the possible countermeasures. The introduction of AI algorithms in public services modifies the chain of responsibility. This distributed responsibility requires an accountability governance, together with technical solutions, to meet multiple accountabilities and close the accountability gaps. The paper also delineates a research agenda for accounting scholars to make accountability more “intelligent”.Originality/value The findings of the paper shed new light and perspective on how public service accountability in AI should be considered and addressed. The results developed in this paper will stimulate scholars to explore, also from an interdisciplinary perspective, the issues public service organizations are facing to make AI algorithms accountable.

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Section: Consequence Phasementioning

confidence: 99%

Section: Ai Algorithms Accountability Governance: Advocating "Intelli...mentioning

confidence: 99%

Section: Ai Adoption and Accountability Gapsmentioning

confidence: 99%

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The loopholes of algorithmic public services: an “intelligent” accountability research agenda

Bracci

2022

AAAJ

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“…What can be taken from this is that there is not only an accountability dynamic at play between hierarchical and socialising forms within the organisation but also that these forms are increasingly obscured (Riise Johansen, 2008a) and go beyond the organisation. This finding contributes to the chameleon-like (Sinclair, 1995) or even “amorphous” (O’Regan et al , 2021) nature of accountability, as well as challenges previous assumptions of accountability as dichotomic in its forms (O’Dwyer and Unerman, 2008; Boomsma and O’Dwyer, 2014).…”

Section: Concluding Discussionmentioning

confidence: 50%

Moving beyond the external face of accountability: constructing accountability for sustainability from within

Frostenson

Johnstone

2023

SAMPJ

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Purpose Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to explore how accountability for sustainability is constructed within an organisation during a process of establishing a control system for sustainability. Design/methodology/approach This paper adopts a qualitative case study approach of a decentralised industrial group, operating mainly in Scandinavia, between 2017 and 2020. Both primary and secondary data are used (e.g. document analyses, semi-structured interviews, informal conversations and site visits) to inform the findings and analysis. Findings The findings reveal a multi-faceted path towards accountability for sustainability that involves several concerns and priorities at organisational and individual levels, resulting in a separate sustainability control systems within each subsidiary company. Although hierarchical structures for accountability exist, socialising accountability activities are needed to (further) mobilise sustainable accounts. Practical implications Successful sustainable control systems require employees making sense of formalised accountability instruments (e.g. policies and procedures) to establish their roles and responsibilities in organisations. Social implications This paper proposes socialisation processes as important for driving forward sustainability solutions. Originality/value This study elaborates on the internal accountability dynamic for the construction of sustainable accounts. Its novelty is built upon the interaction of hierarchical and socialising accountability forms as necessary for establishing a control system for sustainability. It furthermore illustrates the relationship between the external and internal pathways of accountability.

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“…Given that the main objectives of public sector organisations (PSOs) are to live up to public policy and foster social well-being (Ball and Grubnic, 2007; Thomson et al , 2018), they are extremely important for sustainability (Adams et al , 2014; Ball et al , 2014). PSOs are required to meet external sustainability mandates and requirements, as well as other accountability demands and expectations from stakeholders (Mulgan, 2000; Kaur and Lodhia, 2018; O'Regan et al , 2021), which frame and shape their internal practices (Ball et al , 2014). However, in contrast to the private sector, there have been relatively few studies within the social and environmental accounting (SEA) literature on public sector accountability in terms of how public sector employees mobilise sustainability in practice.…”

Section: Introductionmentioning

confidence: 99%

Taking shape within the structural and the personal: sustainability accountability within a Swedish public sector organisation

Johnstone,

Yates,

Nylander

2023

SAMPJ

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Purpose This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands. Design/methodology/approach This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents. Findings Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved. Practical implications Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice. Social implications Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries. Originality/value This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.

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Combining accountability forms: transparency and “intelligent” accountability in a public service organization

Cited by 6 publications

References 50 publications

The loopholes of algorithmic public services: an “intelligent” accountability research agenda

The loopholes of algorithmic public services: an “intelligent” accountability research agenda

Moving beyond the external face of accountability: constructing accountability for sustainability from within

Taking shape within the structural and the personal: sustainability accountability within a Swedish public sector organisation

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