Essays on Systems of Accountability and Transparency Attributes, Developments and Consequences for Decision-Making
Type
doctoral thesis
Date Issued
2021-09-20
Author(s)
Edlinger-Bach, Stefan
Abstract
Organizations rely on accountability systems and transparency for decision-making and strategy implementation. Based on qualitative field data from multiple case studies, and quantitative survey data on senior executives, this thesis contributes to prior research on accountability system design and innovation to address the effective allocation of information and decision rights. Firstly, it theorizes and empirically demonstrates complementary and substitutive configurations of visibility and inferability (understanding) that should be reflected by accountability systems. Secondly, it uncovers how managers engage in initiatives to balance the competing control objectives of efficiency and flexibility in the shift toward enabling formalization of accountability systems. Finally, it tests outcomes and performance implications of enacted accountability and communication relationships within the top management team for effective managerial decision-making. Altogether, this dissertation recognizes that organizations cannot be successfully designed and managed without incorporating principles related to accountability and transparency.
Abstract (De)
Organizations rely on accountability systems and transparency for decision-making and strategy implementation. Based on qualitative field data from multiple case studies, and quantitative survey data on senior executives, this thesis contributes to prior research on accountability system design and innovation to address the effective allocation of information and decision rights. Firstly, it theorizes and empirically demonstrates complementary and substitutive configurations of visibility and inferability (understanding) that should be reflected by accountability systems. Secondly, it uncovers how managers engage in initiatives to balance the competing control objectives of efficiency and flexibility in the shift toward enabling formalization of accountability systems. Finally, it tests outcomes and performance implications of enacted accountability and communication relationships within the top management team for effective managerial decision-making. Altogether, this dissertation recognizes that organizations cannot be successfully designed and managed without incorporating principles related to accountability and transparency.
Language
English
Keywords
Management Accounting
EDIS-5113
Accountability
Transparenz
Transparency
Entscheidungsfindung
Verantwortung
Accounting
Decision-making
Control System
Kontrollsystem
HSG Classification
not classified
HSG Profile Area
None
Publisher
Universität St. Gallen
Publisher place
St.Gallen
Subject(s)
Eprints ID
264369
File(s)![Thumbnail Image]()
Name
Dis5113.pdf
Size
3.74 MB
Format
Adobe PDF
Checksum (MD5)
7a1039cb4e67ab3e22c6ac61bfd1d6fa