Abstract
Accountability is of global concern and is critical for the success of individuals and
organisations. Yet little is still known or understood about this continually expanding, highly
complex and progressively elusive phenomenon. Few accountability studies have been
conducted in relation to individuals in business, and so investigating accountability from a
multi-level perspective is both an academic and business imperative. This study explored
individual-level constructions of accountability from a multi-level perspective, in an
organisational context.
A qualitative research approach using a case study research strategy, underpinned by both a
constructivist and social constructionist perspective, was deployed in a large asset management
firm in South Africa. To directly address the research question, aim and objectives, a
constructivist grounded theory research design was formulated to enable both empirical and
theoretical exploration, and a multi-level study was presented. As such, a total of 27 participants
from four different hierarchical levels within the firm, namely junior managers/skilled
employees, middle managers, senior managers, and executives, comprised the sample for this
study. The iterative nature of the methodology determined the methods used. Each hierarchical
level was analysed independently at first, and then collectively through an integrated, multilevel
analysis across occupational levels.
The analysis of the findings showed that individuals construct accountability according to three
dimensions, Constructing personal accountability, Constructing others’ accountability and
Constructing organisational accountability. From the interrogation of the categories and subcategories
that formed part of each dimension, coupled with the constant comparative methods
demanded and the integrated multi-level analysis, a substantive theory – grounded in the data –
was abstracted.
The abstracted substantive theory, titled Multi-level constructions of accountability in an
organisational context, contributes to the growing body of literature on accountability by
providing an integrated and holistic, multi-level construction of accountability which considers
individual accountability, relational accountability and organisation-wide accountability. The
theory comprises three major components which, when considered, will enable organisations
to achieve an accountable state of being. These are: Living as an accountable employee,
vi
Building accountability relationships and Creating a culture of accountability. The theory is
represented in a diagrammatic form and details the progression through and requirements of
each component, spanning both hierarchical levels and identified dimensions. The substantive
theory, informed by the integrated, multi-level analysis, is underpinned by three further
features which emerged: the Accountability dependencies, the Mutualism, symbiotic
relationship between trust and accountability and the Oscillations of accountability and
expectations models, which contribute to the meaning of each component. Finally, the
substantive theory advocates for organisations to adopt both a Learning from accountability
and a Taking a systems view approach to accountability, the latter considered a tentative new
finding.
The insights gained from this study go some way towards deciphering the complexity of this
ambiguous construct. The application of the theory developed in this study can provide
organisations with a better understanding of accountability and how individuals experience and
enact it, thereby improving the effectiveness of its deployment and use to drive both individual
and organisational performance.
KEY WORDS
Accountability, constructivist grounded theory, leadership, organisational culture, ownership,
trust, accountability relationships, accountability dependencies.