Explaining governance failure: accountability spaces in-between and bias
Explaining governance failure: accountability spaces in-between and bias
The paper is based on a two-year participant observer study of the governance failures in a UK housing association that experienced significant adverse performance resulting in its near collapse. Concerned with the accountability of boards of directors, the study extends research by Roberts
(1991, 1996, 2001) who distinguishes between formal and informal forms of accountability, and Collier (2005) who identifies accountability spaces in-between where governance may be lost. The present research builds on this discussion by introducing socio-psychological factors underlying a reluctance of boards to adequately explore governance issues hidden in these spaces. As informal reporting systems are increasingly important drivers of the control role of boards (Parker, 2008), the paper emphasises the need for boards to adopt procedures aimed at mitigating the effects of bias on the quality of board decision-making.
quasi-public sector, governance, accountability, boardroom decision-making, bias mitigation, new public management, npm
315-328
Marnet, Oliver
6840910e-2e26-4e63-aa84-76c5c8d27877
2014
Marnet, Oliver
6840910e-2e26-4e63-aa84-76c5c8d27877
Marnet, Oliver
(2014)
Explaining governance failure: accountability spaces in-between and bias.
International Journal of Critical Accounting, 6 (4), .
(doi:10.1504/IJCA.2014.067237).
Abstract
The paper is based on a two-year participant observer study of the governance failures in a UK housing association that experienced significant adverse performance resulting in its near collapse. Concerned with the accountability of boards of directors, the study extends research by Roberts
(1991, 1996, 2001) who distinguishes between formal and informal forms of accountability, and Collier (2005) who identifies accountability spaces in-between where governance may be lost. The present research builds on this discussion by introducing socio-psychological factors underlying a reluctance of boards to adequately explore governance issues hidden in these spaces. As informal reporting systems are increasingly important drivers of the control role of boards (Parker, 2008), the paper emphasises the need for boards to adopt procedures aimed at mitigating the effects of bias on the quality of board decision-making.
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More information
e-pub ahead of print date: 2014
Published date: 2014
Additional Information:
Published online on 2 Feb 2015
Keywords:
quasi-public sector, governance, accountability, boardroom decision-making, bias mitigation, new public management, npm
Organisations:
Centre of Excellence for International Banking, Finance & Accounting
Identifiers
Local EPrints ID: 380981
URI: http://eprints.soton.ac.uk/id/eprint/380981
ISSN: 1757-9848
PURE UUID: 12171285-cf80-415b-8c1d-711801c87197
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Date deposited: 22 Sep 2015 08:53
Last modified: 15 Mar 2024 03:48
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