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Accounterability and the problematics of accountability

Author

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  • Vassili Joannides

    (Alternative forms of markets and organizations - GDF - Gestion, Droit et Finance - EESC-GEM Grenoble Ecole de Management)

Abstract
This paper seeks to contribute to the emerging stream of literature on the problematics of accountability (Messner, 2009; Roberts, 2009; McKernan, 2011) and the possibilities of accounterability (Kamuf, 2007) by questioning whether and how accounterability can appear as a response to the problematics of accountability's operationalisation. To answer this question, this research considers the problematics of accountability found in the limits inherent to the giving of an account (Messner, 2009), in the ambiguous relationship between accountability and transparency (Roberts, 2009), and in the as yet unresolved contradictions of accountability (McKernan, 2011). Accounterability is seen as a practice of resisting accountability demands whilst giving an account. Alternative practices arising out of such resistance are inductively identified through an ethnographic study of the day-to-day practices of the Salvation Army used as an extreme case. This case shows how an ideal form of accountability raises more questions than it answers in practice, thereby leading individuals to develop their own counter-abilities. Because accountability to a Higher-Stakeholder appears to be an unreachable ideal, identifying to whom one should give an account of oneself becomes problematic. A working response to the problematics of accountability, accounterability emerges as the mechanism whereby the limits and contradictions of account giving are transformed into the conditions of its realisation: unreachable accountability is transformed into tangible day-to-day practices that may differ slightly from expected ideal conduct. It transpires from this study that the main strength of accountability lies in its ability to absorb and to override its limits and contradictions, transforming them into conditions of its possibility. As such, accounterability emerges as the ultimate manifestation of this strength.

Suggested Citation

  • Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Post-Print hal-00676561, HAL.
    • Handle: RePEc:hal:journl:hal-00676561
    Note: View the original document on HAL open archive server: https://hal.science/hal-00676561
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    References listed on IDEAS

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    Cited by:

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    3. Muhammad Wahyuddin Abdullah & Fetti Fatimah Yusuf & Andi Yustika Manrimawagau Bayan, 2020. "The Sustainability Governance: Reciprocation Accountability based Emotional Quotient," Technium Social Sciences Journal, Technium Science, vol. 7(1), pages 183-200, May.
    4. Md. Mahmudul Alam & Jamaliah Said & Mohamad Azizal Abd Aziz, 2018. "Role of integrity system, internal control system and leadership practices on the accountability practices in the public sectors of Malaysia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 15(7), pages 955-976, December.
    5. Lee, Bill & Cassell, Catherine, 2017. "Facilitative reforms, democratic accountability, social accounting and learning representative initiatives," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 46(C), pages 24-37.
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    8. Rana, Tarek & Hoque, Zahirul, 2020. "Institutionalising multiple accountability logics in public services: Insights from Australia," The British Accounting Review, Elsevier, vol. 52(4).
    9. Lennon, Niels Joseph, 2019. "Responsibility accounting, managerial action and ‘a counter-ability’: Relating the physical and virtual spaces of decision-making," Scandinavian Journal of Management, Elsevier, vol. 35(3).
    10. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
    11. Ruhaya Atan & Md. Mahmudul Alam & Jamaliah Said, 2017. "Practices of corporate integrity and accountability of non-profit organizations in Malaysia," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 44(12), pages 2271-2286, December.
    12. Gottlieb, Uliana & Johed, Gustav & Hansson, Helena, 2022. "Accounting and accountability for farm animals: Conceptual limits and the possibilities of caring," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
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    15. O’Leary, Susan, 2017. "Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 21-41.
    16. Rouault, Julie & Albertini, Elisabeth, 2022. "Reconciling the social sector with external accountability requirements: Lessons from stewardship theory," Journal of Business Research, Elsevier, vol. 142(C), pages 485-498.
    17. Ezaaz Hasan & Anjani Mala & Glen Finau, 2015. "The Nature And Concept Of Accountability: A Case Study Of Three Entities In Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(2), pages 65-74.
    18. Ballantine, Joan & Kelly, Martin & Larres, Patricia, 2020. "Banking for the common good: A Lonerganian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
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    20. Killian, Sheila, 2015. "“For lack of accountability”: The logic of the price in Ireland’s Magdalen Laundries," Accounting, Organizations and Society, Elsevier, vol. 43(C), pages 17-32.

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