Mutiganda, J.C. and Järvinen, J.T. (2021), "Understanding political accountability in a strong structuration framework", Accounting, Auditing & Accountability Journal, Vol. 34 No. 9, pp. 80-103. https://doi.org/10.1108/AAAJ-12-2017-3264
Understanding political accountability in a strong structuration framework
|Author:||Mutiganda, Jean Claude1,2; Järvinen, Janne T.3|
1Accounting, School of Business and Economics, Åbo Akademi University, Turku, Finland
2University of Gävle, Gävle, Sweden
3Department of Economics, Accounting and Finance, Oulu Business School, Oulu, Finland
|Online Access:||PDF Full Text (PDF, 0.6 MB)|
|Persistent link:|| http://urn.fi/urn:nbn:fi-fe2021051429908
|Publish Date:|| 2021-05-14
Purpose: Research was conducted to investigate whether, and how, political accountability might stabilise when agents are faced with profound changes in external structures such as competition laws and austerity policies.
Design/methodology/approach: We performed a field study from 2007 to 2015 in a regional hub in Finland and worked with data from document analysis, interviews and meeting observations. We have used embedded research design, where we apply methodological bracketing as well as composite sequence analysis for field research.
Findings: Accountability declined when irresistible external structures were the dominant influence on the unreflective actions of agents-in-focus. With time, however, the agents started acting critically by drawing on structures that could facilitate strategic actions to stabilise political accountability.
Research limitations/implications: The field research and interpretation of the data were limited to the organisation analysed; however, the theoretical arguments allow for analytical generalisations.
Practical implications: The research demonstrates how public officials and political decision-makers can eventually adopt a strategic approach when faced with irresistible change in external structures.
Social implications: The research demonstrates how public officials and political decision-makers can eventually adopt a strategic approach when faced with irresistible changes in external structures.
Originality/value: The study locates political accountability in the context of strong structuration theory and discusses how it is redefined by external structures.
Accounting, auditing & accountability journal
|Pages:||80 - 103|
|Type of Publication:||
A1 Journal article – refereed
|Field of Science:||
512 Business and management
© 2021, Jean Claude Mutiganda and Janne T. Järvinen. Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode.