Account‐Giving and ‐Soliciting

2015 ◽  
pp. 1-10
Author(s):  
Cristian Tileagă
Keyword(s):  
Account Giving

Account-Giving and Social Perception

1981 ◽  
Vol 7 (3) ◽  
pp. 451-458 ◽  
Author(s):  
Valerie S. Folkes ◽  
Diane Morgenstern
Keyword(s):  
Social Perception ◽  
Account Giving

“It was right to do it, because .. .”

2008 ◽  
Vol 39 (3) ◽  
pp. 189-196 ◽  
Author(s):  
Tobias Gollan ◽  
Erich H. Witte
Keyword(s):  
Impression Management ◽  
Theoretical Framework ◽  
Ethical Principle ◽  
Personality Characteristics ◽  
The Core ◽  
Standards Of Conduct ◽  
Account Giving ◽  
Basic Ethical Principle

We propose a theory of prescriptive attribution as a theoretical framework for research on the justification of actions. Justification is viewed as one possible strategy of account-giving necessitated by violations of socially shared standards of conduct. The theory makes two main assumptions. First, at the core of every justification is an at least implicit reference to a basic ethical principle. Second, justifications are in several respects similar to reason attributions; they can, therefore, be conceived of as “prescriptive attributions.” Variables that affect prescriptive attributions include factual characteristics of the action and its context, stable personality characteristics of the justifying person, and temporary motivational biases such as impression management concerns.

scholarly journals Operationalising ethnicity in accountability: insights from an ethnic group within the Salvation Army

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vassili Joannides De Lautour ◽  
Zahirul Hoque ◽  
Danture Wickramasinghe
Keyword(s):  
Ethnic Group ◽  
Design Methodology ◽  
Practice Variation ◽  
Salvation Army ◽  
Active Member ◽  
Methodological Issues ◽  
Content Type ◽  
Accountability System ◽  
The People ◽  
Account Giving

PurposeThis paper explores how ethnicity is implicated in an etic–emic understanding through day-to-day practices and how such practices meet external accountability demands. Addressing the broader question of how ethnicity presents in an accounting situation, it examines the mundane level responses to those accountability demands manifesting an operationalisation of the ethnicity of the people who make those responses.Design/methodology/approachThe study followed ethnomethodology principles whereby one of the researchers acted both as an active member and as a researcher within a Salvation Army congregation in Manchester (UK), while the others acted as post-fieldwork reflectors.FindingsThe conceivers and guardians of an accountability system relating to the Zimbabwean-Mancunian Salvationist congregation see account giving practices as they appear (etic), not as they are thought and interiorised (emic). An etic–emic misunderstanding on both sides occurs in the situation of a practice variation in a formal accountability system. This is due to the collision of one ethnic group's emics with the emics of conceivers. Such day-to-day practices are thus shaped by ethnic orientations of the participants who operationalise the meeting of accountability demands. Hence, while ethnicity is operationalised in emic terms, accounting is seen as an etic construct. Possible variations between etic requirements and emic practices can realise this operationalisation.Research limitations/implicationsThe authors’ findings were based on one ethnic group's emic construction of accountability. Further research may extend this to multi-ethnic settings with multiple etic/emic combinations.Originality/valueThis study contributed to the debate on both epistemological and methodological issues in accountability. As it is ill-defined or neglected in the literature, the authors offer a working conceptualisation of ethnicity – an operating cultural unit being implicated in both accounting and accountability.

Accounting for accountable care: Value-based population health management

2019 ◽  
Vol 49 (4) ◽  
pp. 556-582 ◽  
Author(s):  
Linda F Hogle
Keyword(s):  
Health Outcomes ◽  
Population Health ◽  
Financial Risk ◽  
Health Management ◽  
Healthcare Providers ◽  
Big Data Analytics ◽  
Accountable Care ◽  
Population Health Management ◽  
Data Intensive ◽  
Account Giving

Accountable Care Organizations (ACOs) are exemplars of so-called value-based care in the US. In this model, healthcare providers bear the financial risk of their patients’ health outcomes: ACOs are rewarded for meeting specific quality and cost-efficiency benchmarks, or penalized if improvements are not demonstrated. While the aim is to make providers more accountable to payers and patients, this is a sea-change in payment and delivery systems, requiring new infrastructures and practices. To manage risk, ACOs employ data-intensive sourcing and big data analytics to identify individuals within their populations and sort them using novel categories, which are then utilized to tailor interventions. The article uses an STS lens to analyze the assemblage involved in the enactment of population health management through practices of data collection, the creation of new metrics and tools for analysis, and novel ways of sorting individuals within populations. The processes and practices of implementing accountability technologies thus produce particular kinds of knowledge and reshape concepts of accountability and care. In the process, account-giving becomes as much a procedural ritual of verification as an accounting for health outcomes.

The Nature of Therapeutic Discourse: Accounts of the Self

1994 ◽  
Vol 4 (3) ◽  
pp. 151-191 ◽  
Author(s):  
Julie Gerhardt ◽  
Charles Stinson
Keyword(s):  
Life History ◽  
Discourse Analysis ◽  
Psychotherapy Research ◽  
Discourse Markers ◽  
The Self ◽  
Therapeutic Discourse ◽  
Linguistic Markers ◽  
Therapeutic Context ◽  
Account Giving

Abstract Due to the problems involved in trying to determine the validity of life history accounts in the psychoanalytically based encounter, the concept of narrative has proven very useful for promoting the view that the client's tellings represent different versions of the truth rather than a truth that exists prior to and independent of the storied constructions, as Freud's archeological model would have it. However, although the irreducibly narrative character of client talk is not contested, the claim developed herein is that client talk is structured around the practice of account-giving—more specifically, giving accounts of the self. Our mode of investigating this claim was to examine a client's use of a pair of linguistic markers (the discourse markers I MEAN and SO), which have been characterized as forms that function expressively to convey the speaker's attitudes and evaluative stance toward the content of the discourse. Based on this characterization, it was hypothesized that, in the therapeutic context, such forms would be used by the client as a way of carrying out the proposed agenda of providing self-accounts. (Discourse Analysis/Psychotherapy Research)

Accountability in times of exception: an exploratory study of account-giving practices during the early stages of the COVID-19 pandemic in Italy

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michele Andreaus ◽  
Leonardo Rinaldi ◽  
Caterina Pesci ◽  
Andrea Girardi
Keyword(s):  
Design Methodology ◽  
Public Governance ◽  
Content Type ◽  
Social Actors ◽  
Early Stages ◽  
Italian Government ◽  
The Government ◽  
Account Giving

PurposeThe purpose of this paper is to explore the role of accountability in times of exception. The Italian government's account-giving practices are critically analysed with respect to the distinct modes in which duties of accountability are discharged for the exceptional measures taken during the early stages of the COVID-19 pandemic outbreak in early 2020.Design/methodology/approachThis paper draws on an exploratory case study. The case analysis draws primarily on data obtained through publicly available documents and covers the period between January 1 and August 7, 2020.FindingsThe paper reveals that the Italian government employed various accountability styles (rebuttal, dismissal, reactive, proactive and coactive). Each style influenced both how the government justified its conduct and how it sought to form distinctive relationships with social actors.Originality/valueThe paper uses the notion of “styles of accountability” to empirically illustrate how an unprecedented public governance challenge can reveal broader accountability trends. The paper contributes to accountability research by elucidating how governments tackle ambiguity and uncertainty in their systems of public accountability in extraordinary times.

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