Accountability, social responsibility and sustainability: accounting for society and the environment by Rob Gray, Carol A. Adams and Dave Owen [book review]

Accountability, social responsibility and sustainability: accounting for society and the environment by Rob Gray, Carol A. Adams and Dave Owen [book review

Linking comprehensive performance assessment to the balanced scorecard

Over the course of the last twenty years there has been a growing academic interest in performance management, particularly in respect of the evolution of new techniques and their resulting impact. One important theoretical development has been the emergence of multidimensional performance measurement models that are potentially applicable within the public sector. Empirically, academic researchers are increasingly supporting the use of such models as a way of improving public sector management and the effectiveness of service provision (Mayston, 1985; Pollitt, 1986; Bates and Brignall, 1993; and Massey, 1999). This paper seeks to add to the literature by using both theoretical and empirical evidence to argue that CPA, the external inspection tool used by the Audit Commission to evaluate local authority performance management, is a version of the Balanced Scorecard which, when adapted for internal use, may have beneficial effects. After demonstrating the parallels between the CPA framework and Kaplan and Norton's public sector Balanced Scorecard (BSC), we use a case study of the BSC based performance management system in Hertfordshire County Council to demonstrate the empirical linkages between a local scorecard and CPA. We conclude that CPA is based upon the BSC and has the potential to serve as a springboard for the evolution of local authority performance management systems

Discharging democratic accountability: The role of strategy and performance information in local authority Health and Wellbeing Boards

The Health and Social Care Act (2012) required the creation of Health and Wellbeing Boards (HWBs) to provide strategic leadership for health outcomes for localities across England. It was suggested that HWBs would enhance democratic accountability and provide a forum for key leaders to come together from across the health and social care systems. This research explores the extent to which HWBs have, or have not, enhanced democratic accountability through the use of strategic planning and performance information. The study is informed by a total of 39 interviews with experts and members of two HWBs and has resulted in the following key conclusions: wUnderstanding of what is meant by democratic accountability was variable across the interviewees. Many interviewees felt that their key obligation was directly to their local public rather than being held accountable through the political process. The low level of public engagement with HWBs also suggests that democratic accountability is indirect and limited. w Many members of the HWBs also recognised that they felt they had multiple accountabilities. There appeared to be a tension between an interviewee’s perceived accountability for local health outcomes as a member of the HWB and their accountability for their own organisation’s operations in long-established accountability relationships. For instance interviewees representing organisations operating within the health service have long been accountable to NHS England and the Department of Health. wHWBs have been required to develop a Joint Health and Wellbeing Strategy, but doing so effectively has proved challenging. Our evidence suggests that important lessons have been learnt about the potential scope of HWBs as reflected in their strategy. Our interviewees point to how there has been a need to ‘refresh’ strategies and to reduce the number and scope of priorities. In particular emphasis has shifted to priorities where there is the potential for joint working from the different members of the HWBs. wWe find that there is some level of agreement that, whilst the use of performance information in our two HWBs has been limited, it may become more important into the future. It is suggested that performance information accompanied by associated narratives could be used as a way to further improve the work plans and structure of HWB meetings. wHWBs are strengthened by the developing relationships between the key leaders from across the health and social care systems. Their potential to improve health outcomes, however, is inhibited by a lack of financial and human resources and a lack of integration and system leadership. Policy initiatives such as sustainability and transformation partnerships (STPs) also contribute to uncertainty that can hinder the progress of HWBs

Climate change accounting research: keeping it interesting and different

Purpose: This paper aims to set out several of the key issues and areas of the inter-disciplinary field of climate change research based in accounting and accountability, and to introduce the papers that compose this AAAJ special issue. Design/methodology/approach: The paper provides an overview of issues in the science of climate, as well as an eclectic collection of independent and inter-disciplinary contributions to accounting for climate change. Through additional accounting analysis, and a shadow carbon account, it also illustrates how organisations and nations account for and communicate their greenhouse gas (GHG) footprints and emissions behaviour. Findings: The research shows that accounting for carbon and other GHG emissions is immensely challenging because of uncertainties in estimation methods. The research also shows the enormity of the challenge associated with reducing those emissions in the near future. Originality/value: The paper surveys past work on a wide variety of perspectives associated with climate change science, politics and policy, as well as organisational and national emissions and accounting behaviour. It provides an overview of challenges in the area, and seeks to set an agenda for future research that remains interesting and different. © Emerald Group Publishing Limited

Editorial: Managing and accounting for sustainable development across generations

Editorial: Managing and accounting for sustainable development across generation

Configuring management control systems: theorizing the integration of strategy and sustainability

Although organizations have embraced the sustainability rhetoric in their discourse and external reporting, little is known about the processes whereby management control systems contribute to a deeper integration of sustainability within organizational strategy. This paper addresses this gap and mobilizes a configuration approach to theorize the roles and uses of management control systems (MCSs) and sustainability control systems (SCSs) in the integration of sustainability within organizational strategy. Building on Simons' levers of control framework, we distinguish two possible uses of a MCS and a SCS-a diagnostic use and an interactive use-and we specify the modes of MCSs and SCSs integration. We rely on these two core dimensions to identify eight organizational configurations that reflect the various uses as well as their modes of integration of SCS and MCS. We characterize these ideal-type configurations, explain their impact on the triple bottom line, and describe which mechanisms allow organizations to move from one configuration to another. In so doing, we highlight various paths toward sustainability integration or marginalization within organizations. Finally, we explain how our framework can support future research on the role of MCS and SCSs in the integration of sustainability within strategy. © 2012 Elsevier Ltd

The use of performance measures in the UK’s Coronavirus crisis: Implications for stake-holder engagement and performance management

The chapter explores the use of performance measures relating to public health during the UK’s coronavirus crisis and reflects on potential future research. At the outset, the chapter gives a background to the UK experience and then explores the usefulness of deliberative democracy, agonistic pluralism and agonistic deliberation as potential theoretical lenses. Focusing upon politicians, professional experts and members of the public, the chapter considers the role of performance information / measures in helping make sense of the crisis and contributing to public debates. The chapter reveals the innovative presentation and use of public health information in the UK during the pandemic. Instrumental rationality was found between the government and the public, and some degree of communicative rationality between government and non-affiliated scientists, in a context of agonistic deliberation. A research remit relating to the three stakeholders and performance information on public health is put forward at the end of the chapter. During a crisis, the chapter argues, it is vital that multiple voices be heard in democratic debate.</p

Enhancing democratic accountability in health and social care: The role of reform and performance information in Health and Wellbeing Boards

The UK government passed the Health and Social Care Act in 2012, and a key element of this legislation was the introduction of Health and Wellbeing Boards (HWBs) in local government. HWBs were argued to have the potential to both improve democratic accountability and give greater autonomy to health and social care leaders to strengthen local health outcomes. This paper explores how members of HWBs construct and discharge accountability for better health outcomes to a local population. We find that there are multiple types of accountability present and that democratic accountability can be complemented by and compete with other types of accountability

Review: Time machines, ethics and sustainable development: accounting for intergenerational equity in public sector organisations

This review article explores the key challenges associated with effective intergenerational equity accounts in relation to the governance of public sector organisations and sustainable development transformations. These challenges include; defining generations, principles of equity, appropriate time horizons, and accounting for long-term future projections. Three different approaches to intergenerational equity accounting are evaluated using a framework based upon and extending the work of Piachaud et al., 2009 and an outline for future research is provided

The impact of the UK’s Modern Slavery Act (2015) on the disclosure of FTSE 100 companies

This paper explores the impact of the UK’s Modern Slavery Act (2015) on the disclosure of the FTSE100 companies. It conducts a content analysis of modern slavery disclosures in the modern slavery statements, annual reports, and sustainability reports from 2013 to 2019. By utilising the framework by the Business & Human Rights Resource Centre and Practical Guidance by the Home Office and the Global Reporting Initiative, we assess the extent and quality of modern slavery disclosures. Our analysis reveals a high level of compliance to the Act’s minimum disclosure requirements. We also note an increase in the extent and quality of disclosures following the introduction of the Act, although quality remains low throughout the period as symbolic disclosure is predominantly in evidence. Drawing on normativity theory we identify intrinsic and contextual conditions for norm development. We find that while the presence of intrinsic conditions has positively contributed to the extent and quality of some disclosure themes, the lack of controllability and communication with suppliers has undermined related disclosure provision and constitutes a major hurdle for improving accountability in supply chains