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dc.contributor.authorPellinen, Jukka
dc.contributor.authorMättö, Toni
dc.contributor.authorSippola, Kari
dc.contributor.authorRautiainen, Antti
dc.date.accessioned2018-02-22T11:25:32Z
dc.date.available2018-02-22T11:25:32Z
dc.date.issued2018
dc.identifier.citationPellinen, J., Mättö, T., Sippola, K., & Rautiainen, A. (2018). Blame game or dialogue? Financial, professional and democratic accountabilities in a complex health care setting. <i>Accounting, Auditing and Accountability Journal</i>, <i>31</i>(2), 626-650. <a href="https://doi.org/10.1108/AAAJ-03-2016-2449" target="_blank">https://doi.org/10.1108/AAAJ-03-2016-2449</a>
dc.identifier.otherCONVID_27860898
dc.identifier.otherTUTKAID_76591
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/57150
dc.description.abstractPurpose The purpose of this paper is to investigate how the complexity of the network governance setting affects accountability practices. The authors pay particular attention to the organizational characteristics that may enable a common understanding of multiple accountability relationships, or lead to problems in reconciling competing forms of accountability, thereby appearing as blame game-type behavior. Design/methodology/approach The authors conducted a case study with 31 semi-structured interviews in a Finnish health care organization (FHC) that offers basic public health care services. The organization represents a co-operative arrangement with the main city and three smaller municipalities. The FHC has faced difficulties in balancing budget constraints with the provision of statutory care to citizens. This case is analyzed with the help of theories relating to accountability, the blame game, and dialogue. Findings The authors found that in the FHC operating under austerity constraints, attempts to reconcile financial, professional, and democratic accountability were made but, instead of dialogue and consensus, the different stakeholder groups resorted to defensive tactics in order to protect their resources, position, or sense of professional obligation. The authors suggest that in a context of network governance, accompanied by an increasing emphasis on financial accountability, organizational practices are susceptible to conflicting accountabilities and behavior characterized in this paper as a blame game. Originality/value The study contributes to the empirical studies on accountability in the new public governance context by analyzing the complex accountability relations between stakeholder groups with different agendas. The authors suggest organizational characteristics that may exacerbate conflicts between different stakeholder groups and prevent constructive dialogue. Furthermore, the study analyzes the composition of democratic accountability within the studied organization.
dc.language.isoeng
dc.publisherEmerald Group Publishing Limited
dc.relation.ispartofseriesAccounting, Auditing and Accountability Journal
dc.subject.otherresponsibility
dc.subject.otherblame game
dc.subject.othernetwork governance
dc.titleBlame game or dialogue? Financial, professional and democratic accountabilities in a complex health care setting
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-201802211553
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineBasic or discovery scholarshipfi
dc.contributor.oppiaineLaskentatoimifi
dc.contributor.oppiaineBasic or discovery scholarshipen
dc.contributor.oppiaineAccountingen
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.date.updated2018-02-21T16:15:07Z
dc.description.reviewstatuspeerReviewed
dc.format.pagerange626-650
dc.relation.issn1368-0668
dc.relation.numberinseries2
dc.relation.volume31
dc.type.versionacceptedVersion
dc.rights.copyright© Emerald Publishing Limited, 2018. This is a final draft version of an article whose final and definitive form has been published by Emerald Publishing Limited. Published in this repository with the kind permission of the publisher.
dc.rights.accesslevelopenAccessfi
dc.subject.ysotapaustutkimus
dc.subject.ysotilivelvollisuus
dc.subject.ysovastuullisuus
dc.subject.ysoterveydenhoito
jyx.subject.urihttp://www.yso.fi/onto/yso/p10982
jyx.subject.urihttp://www.yso.fi/onto/yso/p23570
jyx.subject.urihttp://www.yso.fi/onto/yso/p24111
jyx.subject.urihttp://www.yso.fi/onto/yso/p2641
dc.relation.doi10.1108/AAAJ-03-2016-2449


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