This paper explores the nature of internal accountability within service organisations. The study adopts a cross-sectional approach, with the three largest service organisations in the world selected along with Round Table International, a popular service organisation in the UK. This paper utilises Roberts’ framework of individualising/hierarchical and socialising/intelligent forms of accountability, with socialising forms of accountability dominating accountable space within service clubs. The presence of a more ‘intelligent accountability’ dynamic at grassroots level is then considered. This paper concludes with avenues for development of more intelligent accountability within service organisations, along with further research opportunities.
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- Membership organization
- Service club
- United Kingdom
Yates, D., Gebreiter, F., & Lowe, A. D. (2019). The internal accountability dynamic of UK service clubs: Towards (more) intelligent accountability? Accounting Forum, 43(1), 161-192. https://doi.org/10.1016/j.accfor.2018.11.003