Learning accountability in the public sector: The experience of Kerala

Abstract

Given that learning has become a core element in addressing the ever‐increasing complexities in public sector accountability, we investigate two issues in this paper: (a) how learning was involved in the process of disseminating a competency framework (CF) in four state departments in Kerala, India; and (b) an analysis of the challenges involved in this process, using the theoretical insights from learning accountability. Although the CF would revitalise governance and accountability mechanisms by establishing a conducive environment for administrators to learn in, the nuances of the existing administrative structure limited the scope of this learning exercise. The CF in Kerala generated fear, tension, and resistance amongst the administrators, due to a perceived gap between the very objectives of the CF and the administrative settings, in which learning was insignificant. The paper argues that imposing public administrators’ accountability reforms, such as the CF, would be meaningless until an emphasis is placed on learning accountability. Furthermore, there is a need to “unlearn” or “discard” the prevailing traditional learning and accountability practices; unless this is achieved, a conducive environment for learning accountability cannot be institutionalised, nor can reforms such as the CF be materialised.

COVID-19 policy responses: reflections on governmental financial resilience in South Asia

“…The role they have played in emerging economies not least in SA, either in proposing public sector reforms or executing aid and loans, has often been questioned due to their increasing emphasis on the financial aspects of accountability (Ejiogu et al, 2020;Adhikari et al, 2019). Recent studies have discussed different forms of accountability, not least collaborative (Jayasinghe et al, 2020) and learning ones (Arun et al, 2020), in the region. The adoption of these newer perspectives may help SA countries to develop long-term financial resilience by forging wider partnerships with varied stakeholders and better respond to the consequences of the pandemic.…”

Corporate environmental accountability in Nigeria: an example of regulatory failure and regulatory capture

“…To sum up, we call for the promotion of collaboration among the three tiers of government to ensure corporate compliance with environmental regulations. The importance of such collaborative and learning aspects of accountability is increasingly emphasised in emerging literature (Jayasinghe et al, 2020;Arun et al, 2020). This may help maintain proper checks and balances when enforcing the environmental regulations and monitoring compliance at different organisational levels and ensure that corporations are accountable for their environmental responsibility.…”

Guest editorial

“…Firstly, the role of accounting language and technology in establishing public accountability as part of the debates on “good governance and development”, including transparency, participation and inclusion (Neu et al , 2009; Hopper et al , 2009, 2012a, b and c; Jayasinghe and Wickramasinghe, 2011; Jayasinghe and Uddin, 2019). Second, the research related to the government and NGO-led, large-scale social accountability programmes that strengthen the communities' ability to improve service delivery (Arun and Annim, 2010; Fiala and Premand, 2018; Goddard, 2020; Arun et al , 2020; Jayasinghe et al , 2020c). The debates on learning (Arun et al , 2020) and collaborative (Jayasinghe et al , 2020c) accountability perspectives emerged as a way forward to good governance in emerging economies.…”

“…Second, the research related to the government and NGO-led, large-scale social accountability programmes that strengthen the communities' ability to improve service delivery (Arun and Annim, 2010; Fiala and Premand, 2018; Goddard, 2020; Arun et al , 2020; Jayasinghe et al , 2020c). The debates on learning (Arun et al , 2020) and collaborative (Jayasinghe et al , 2020c) accountability perspectives emerged as a way forward to good governance in emerging economies. Third, the role of critical accounting research in analysing broader global events such as colonization and industrialization in dividing countries that either belongs to the proverbial “first” or the “third” world with the former enjoying enormous financial and cultural power over the latter (Neu et al , 2009; Hopper et al , 2009, 2012a, b and c; Lassou and Hopper, 2016; Jayasinghe and Uddin, 2019; Lassou et al , 2019; Jayasinghe et al , 2020a, b).…”