Mechanisms of Accountability in Local Government: An Exploratory Study

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Kluvers, Ron and Tippett, John (2010) Mechanisms of Accountability in Local Government: An Exploratory Study. International Journal of Business and Management, 5 (7). pp. 46-53. ISSN 1833-3850 (print) 1833-8119 (online)


This exploratory, empirical study is an attempt to understand the perception of accountability within Victorian local government. Important governance developments have emerged in recent years, changing the context of public decision-making. It is timely to study public sector accountability in this changing context. Data were collected from 78 Victorian municipalities. A survey instrument was distributed to councillors and managers, with survey statements eliciting participants’ understanding of the operation of accountability. Using factor analysis, four factors were generated that revealed the items councillors and managers perceive to be the important elements of accountability. Whilst respondents’ views of accountability were generally in accordance with the literature, new aspects were discovered. For example, an individual’s attitude towards accountability and managing the accountability relationship was shaped by their values. The literature has not previously explored this facet of individual values.

Item type Article
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Subjects Historical > Faculty/School/Research Centre/Department > School of Economics and Finance
Historical > FOR Classification > 1501 Accounting, Auditing and Accountability
Historical > FOR Classification > 1503 Business and Management
Historical > SEO Classification > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
Keywords ResPubID20546, accountability, local government, personal values, compliance, stewardship
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