Reputation and Accountability Relationships: Managing Accountability Expectations through Reputation

Reputation and Accountability Relationships: Managing Accountability Expectations through Reputation
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DOI:
10.1111/puar.12612
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发表时间:
2017-01-01
影响因子:
8.3
通讯作者:
Lodge, Martin
Lodge, Martin
中科院分区:
管理学1区
文献类型:
--
作者:
Busuioc, Madalina;Lodge, Martin

文献摘要

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问责制据说是关于期望的管理。实证研究表明,组织的利益,强度和投资在问责关系的相当大的变化。然而,关于是什么解释了这些观察到的变化,我们所知甚少。借鉴问责制和声誉有关的文献,本文认为,问责制的声誉为基础的角度提供了一个基本的逻辑,解释了如何问责的演员和问责论坛实际上管理这些期望,以及组织如何理解和优先考虑问责责任。声誉因素是外部要求的一种过滤机制,有助于解释对问责制的兴趣程度和强度的差异。由此产生的问责结果是由账户提供者和账户持有者的声誉投资共同产生的,从而产生不同的问责体系和结果。
Accountability is said to be about the management of expectations. Empirical studies reveal considerable variation in organizational interest, intensity, and investment in accountability relationships. Less is known, however, about what explains these observed variations. Drawing on accountability and reputation-concerned literatures, this article argues that a reputation-based perspective on accountability offers an underlying logic that explains how account-giving actors and account-holding forums actually manage these expectations and how organizations make sense of and prioritize among accountability responsibilities. Reputational considerations act as a filtering mechanism of external demands and help account for variations in degrees of interest in, and intensity of, accountability. The resulting accountability outcomes are coproduced by the reputational investment of both account-giver and account-holder, resulting in distinct accountability constellations and outcomes.