Abstract
Abstract Accountability is examined in the light of an emerging commercial agenda. Specific to this agenda are new business strategies which involve a loosening of accounting controls. It is this loosening of accounting controls which presages some shift away from hierarchical accountability and opens up the opportunity for lateral accountability . However, the authors show how hierarchical accountability orientates managers towards surveillance of decisions within a dyadic structure of superior-subordinates. It is argued that, given this orientation, managers are likely to subvert practices which develop in the name of lateral accountability into acting as a supplement for more intensive surveillance. To guard against this danger the authors explore an image of business drawn from concepts of community, affiliation and self-audit to replace the prevailing stakeholder-decisions model.
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