{"title":"将问责制概念化为关系、治理和信息的综合系统","authors":"Marc Pilon, François Brouard","doi":"10.1111/faam.12323","DOIUrl":null,"url":null,"abstract":"<p>This article proposes a conceptual framework that integrates the salient dimensions of accountability. It is based on an extensive review of the literature and draws on systems theory to develop an accountability system that can be applied to a wide range of organizations and contexts. It shows, through the accountability system presented, that organizations manage their accountability through stakeholder relationships, governance mechanisms, and information strategies, which are based on underlying values and purposes. This conceptual framework contributes to accountability theory by bridging different yet related concepts and clarifying the terminology used in the literature. Practically, conceptualizing accountability as an interconnected system can help organizations operationalize their accountability management practices. A hospital case study is used to demonstrate the applicability of the accountability system.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"39 2","pages":"421-446"},"PeriodicalIF":3.1000,"publicationDate":"2022-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Conceptualizing accountability as an integrated system of relationships, governance, and information\",\"authors\":\"Marc Pilon, François Brouard\",\"doi\":\"10.1111/faam.12323\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>This article proposes a conceptual framework that integrates the salient dimensions of accountability. It is based on an extensive review of the literature and draws on systems theory to develop an accountability system that can be applied to a wide range of organizations and contexts. It shows, through the accountability system presented, that organizations manage their accountability through stakeholder relationships, governance mechanisms, and information strategies, which are based on underlying values and purposes. This conceptual framework contributes to accountability theory by bridging different yet related concepts and clarifying the terminology used in the literature. Practically, conceptualizing accountability as an interconnected system can help organizations operationalize their accountability management practices. A hospital case study is used to demonstrate the applicability of the accountability system.</p>\",\"PeriodicalId\":47120,\"journal\":{\"name\":\"Financial Accountability & Management\",\"volume\":\"39 2\",\"pages\":\"421-446\"},\"PeriodicalIF\":3.1000,\"publicationDate\":\"2022-05-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Financial Accountability & Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/faam.12323\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Financial Accountability & Management","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/faam.12323","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Conceptualizing accountability as an integrated system of relationships, governance, and information
This article proposes a conceptual framework that integrates the salient dimensions of accountability. It is based on an extensive review of the literature and draws on systems theory to develop an accountability system that can be applied to a wide range of organizations and contexts. It shows, through the accountability system presented, that organizations manage their accountability through stakeholder relationships, governance mechanisms, and information strategies, which are based on underlying values and purposes. This conceptual framework contributes to accountability theory by bridging different yet related concepts and clarifying the terminology used in the literature. Practically, conceptualizing accountability as an interconnected system can help organizations operationalize their accountability management practices. A hospital case study is used to demonstrate the applicability of the accountability system.