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.
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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|Item Type:||Journal Article|
|Additional Information:||Published online 23 April 2010|
|Keywords:||State-owned enterprises, New Zealand, Risks, Accountability|
|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 10:22|
|Last Modified:||01 Mar 2012 00:29|
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