Open AccessResponsibility And Accountability: Towards An Integrative Process Model
Author(s) -
Harald Bergsteiner,
Gayle C. Avery
Publication year - 2011
Publication title -
the international business and economic research journal/the international business and economics research journal
Language(s) - English
Resource type - Journals
eISSN - 2157-9393
pISSN - 1535-0754
DOI - 10.19030/iber.v2i2.3763
Subject(s) - accountability , process (computing) , business , public relations , social responsibility , process management , political science , computer science , law , operating system
Accountability is increasingly critical for individual managers, company directors and board members, as well as for organizational operations. Despite growing attention in the literature, accountability processes are generally poorly understood and under-researched. This paper seeks to clarify the concepts of responsibility and accountability, and show how they relate to each other. The Integrative Responsibility and Accountability Process Model proposed here integrates responsibility and accountability processes from the viewpoint of both accountor and accountee. It is intended to be applicable at both individual and group levels in organizational settings.