Wards Accounting Seminar Series. "The Relationship Between Formal and Non-formal Accountability Processes in a Public Services Context"
Published: 30 April 2025
21 May 2025. Professor Suzana Grubnic, Loughborough University
Professor Suzana Grubnic, Loughborough University
The relationship Between Formal and Non-formal Accountability Processes in Public Services Context"
Wednesday, 21 May 2025. 12:00-13:30
Room 282, The Hothouse, Adam Smith Business School
Abstract
The purpose of this paper is to explore the relationship between formal and non-formal processes of accountability in a public services context. The paper presents a case study of the impact of the Health and Social Care Act (2012) on the practices of Health and Wellbeing Board (HWB) members. It draws upon multiple data sources, including in-depth interviews with the members, comprehensive archival data published by the HWB (2011-2019), and observations of HWB public meetings. The concept of dynamic duality is introduced to offer a more holistic understanding of the relationship between formal and non-formal processes of accountability within a public services context. The case illustrates the role of formal and non-formal processes of accountability at a HWB in England. Moreover, the case study reveals the relationship and interaction between the formal and non-formal accountability processes and how they change and transform each other over time. We find that whilst non-formal accountability processes were strengthened by a historical legacy of partnership working, over time the dynamics at play led to the development of formal accountability processes through more sophisticated performance systems. The paper presents a new and more holistic conceptualisation, dynamic duality, on the potential relationship between formal and non-formal accountability processes that has applicability in the public services domain.
Bio
Suzana Grubnic is a Professor in Accounting at Loughborough University. Her main research includes the broad areas of: (a) sustainability accounting and accountability in the public services and: (b) accounting-sustainability hybrids. She seeks to understand, and promote, organisational transformations towards more sustainable practices, focusing on the provision and impact of environmental, social and economic information. Suzana has published in leading academic journals such as Accounting, Auditing & Accountability Journal; Accounting, Organizations and Society; British Accounting Review, and Management Accounting Research. She serves as an Editorial Board Member for Accounting, Auditing and Accountability Journal; Public Money & Management; and, Social and Environmental Accountability Journal. With a strong track record of securing external funding, Suzana is currently co-leading a work package on accounting and the circular economy, funded by UKRI and ESPRC through the Strategic Priorities Fund.
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First published: 30 April 2025