Accounting, accountability and ethics in public sector organizations: towards a duality between instrumental accountability and relational response-ability

E.G.J. Vosselman

Research output: Contribution to JournalArticleAcademicpeer-review

Abstract

This article challenges the performativity of organizational economics in the construction of “nexus-of-contract” organizations (or market bureaucracies) and inherent frames of instrumental accountability in the public sector. It argues for a duality between instrumental accountability and relational response-ability, and it shows how such a duality is related to a conceptualization of the public organization as a moral community rather than a market bureaucracy. Relational response-ability originates from the interconnected intentions of individuals at local positions. It encourages and channels intrinsic motivation, virtuous behavior, and stewardship. In a duality with instrumental accountability it may prevent a performance management paradox from occurring.
Original languageEnglish
Pages (from-to)602-627
JournalAdministration and Society
Volume48
Issue number5
DOIs
Publication statusPublished - 2016

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