Examining accountability dimensions in state-owned enterprises

Luke, Belinda G. (2010) Examining accountability dimensions in state-owned enterprises. Financial Accountability and Management, 26(2), pp. 134-162.

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This paper examines accountability in the context of New Zealand's state-owned enterprises (SOEs), and considers an accountability framework which extends beyond traditional (upward and outward) dimensions. While traditional accountability dimensions are clearly detailed in the legislation, less clear are the dilemmas and contradictions faced by SOEs, balancing multiple interests, and at times, conflicting objectives. These issues are explored through interviews conducted in two phases over a two year period with senior executives from 12 of the then 17 SOEs operating in New Zealand. Findings reveal a number of dimensions of accountability that extend beyond current conceptualisations of accountability in the public sector, often including multiple directions of accountability. Implications suggest the need for a more explicit framework of accountability relevant to the SOE context, which may serve useful in identifying potential pathways to conflict mitigation.

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ID Code: 32015
Item Type: Journal Article
Refereed: Yes
Additional Information: Published online 23 April 2010
Keywords: State-owned enterprises, New Zealand, Risks, Accountability
DOI: 10.1111/j.1468-0408.2010.00496.x
ISSN: 0267-4424
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Auditing and Accountability (150102)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2010 Blackwell Publishing Ltd
Deposited On: 05 May 2010 00:22
Last Modified: 29 Feb 2012 14:29

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