Accountability re‐examined: evidence from Hull House

Abstract

Purpose -The purpose of this paper is to re-examine accountability in a concrete historical context from the perspective of pragmatism and feminist theory. Design/methodology/approach -An archival case study of Hull House. Findings -Both pragmatism and feminist theory of Benhabib provide new insight into alternative conceptions of accountability, conceptions at odds with the prevailing and dominant emphasis on quantitative measures of performance. Further, this paper suggests that this limited view severely narrows the understanding of organizational "success." Research limitations/implications -While this research serves to problematize notions of accountability further, it leaves the task of developing alternative practices to future researchers. Originality/value -This paper contributes in two ways: first, there is a paucity of research linking pragmatism to the actual workings of concrete organizations. This paper begins to fill that gap. Second, this work draws the attention of accounting and other organizational researchers to the important role played by the settlement movement, and particularly Hull House, in the development of contemporary organizations.

contabilidad de una organización benéfica en tiempos de la ilustración. El hospicio "Casa de Misericordia" de Cádiz (1784-1790)

“…A este respecto, existen estudios sobre entidades de vocación social inglesas como el legado de Lady Hastings (Baker y Collins, 2005) y la Newcastle Infirmary (Holden et al, 2009), ambos referidos a Inglaterra, la Hull House establecida en EE.UU. (Oakes y Young, 2008), o la Royal Infirmary de Escocia (Jackson, 2012); todos enmarcados al menos parcialmente en el siglo XIX. Baker y Collins (2005) se han limitado a ilustrar acerca de la realización de auditorías en el entorno benéfico con anterioridad a su proliferación en el sector comercial, justificando esta introducción de acuerdo con las propias necesidades de la organización.…”

“…Baker y Collins (2005) se han limitado a ilustrar acerca de la realización de auditorías en el entorno benéfico con anterioridad a su proliferación en el sector comercial, justificando esta introducción de acuerdo con las propias necesidades de la organización. Sin 11 embargo, los demás investigadores han considerado la interacción entre la contabilidad y el sector de la sociedad afectado por las actividades benéficas, redefiniendo la rendición de cuentas en una organización filantrópica (Oakes y Young, 2008) y atribuyendo a la contabilidad un papel más activo en la configuración de las relaciones sociales, relacionado con la persuasión moral de los benefactores (Holden et al, 2009;Jackson, 2012).…”

Keeping People ‘In the Tent’: Governance in the New Zealand Outdoor Activity Sector

“…As Oakes and Young (2008) have noted, individual perspectives are often overlooked in non-profit research, with a more common focus on organisational decision making. The co-production element of the co-processes model allows us to examine individuals' input into the governance development process.…”

“…This element is important because it recognises individual work, an area that is often over-looked in nonprofit research where interactions between organisations are often privileged (Oakes and Young, 2008). This element also allows for the framing and analysis of inter-personal relationships.…”

Well Practice And Accountability Of Zakat Management Through Culture Values Of Bugis Makassar Ethnic

“…Accountability depicts a duty to execute and to calculate for the organization's accomplishment (Oakes and Young, 2008). Organizations attain a phase of accountability when managers accept to perform their assignments in the circle of belief and with high moral standards (Fowler, 2008).…”