Broadening Corporate Accountability: An 'Idealised' Downward Accountability Model

Norfaiezah Sawandi, Ian Thomson
2014 Procedia - Social and Behavioral Sciences  
The purpose of this paper is to provide discussion on competing but overlapping theorization of accountability with primary focus given to downward accountability. In this paper the conception of downward accountability is extended via development of an 'idealised' downward accountability model. The paper is primarily theoretical and conceptual, extending the conception of downward accountability with its three idealised hybrids. The paper finds downward accountability may interact and overlap
more » ... teract and overlap with other forms of accountability. Consequently, dependent on the key elements, mainly motivation and intention, the organization's accountability practices can 'genuinely' serve a broad range of stakeholders. The model developed in this paper is an early attempt in understanding and assessing the effectiveness of different practices of discharging downward accountability.
doi:10.1016/j.sbspro.2014.11.099 fatcat:f2jshg7eana43kccc6lw7ip7tq