EXAMINING ACCOUNTABILITY DIMENSIONS IN STATE‐OWNED ENTERPRISES |
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Authors: | Belinda Luke |
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Institution: | 1. Queensland University of Technology, Brisbane, Australia;2. The author is from Queensland University of Technology, Brisbane, Australia. |
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Abstract: | This paper examines accountability in the context of New Zealand's state‐owned enterprises (SOEs), and considers an accountability framework which extends beyond traditional (upward and outward) dimensions. While traditional accountability dimensions are clearly detailed in the legislation, less clear are the dilemmas and contradictions faced by SOEs, balancing multiple interests, and at times, conflicting objectives. These issues are explored through interviews conducted in two phases over a two year period with senior executives from 12 of the then 17 SOEs operating in New Zealand. Findings reveal a number of dimensions of accountability that extend beyond current conceptualisations of accountability in the public sector, often including multiple directions of accountability. Implications suggest the need for a more explicit framework of accountability relevant to the SOE context, which may serve useful in identifying potential pathways to conflict mitigation. |
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Keywords: | accountability state‐owned enterprises New Zealand |
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