Competing concepts of control challenges self-determined behavior-A study of accountability over time in a Beyond Budgeting company -

Accountability can be seen as ‘a chronic feature of daily conducts’ (Giddens, 1979, p. 57) as it in its broadest sense simply refers to ‘the giving and demanding of reasons for conduct’ (Roberts & Scapens, 1985, p. 447). Ahrens (1996) draw on Garfinkel’s ethnomethodological perspective in arguing that accountability appear as a “social process with precisely the function to align wider rationalities and local operational knowledge with social action” (Ahrens, 1996, p. 143). The notion of ‘style of accountability’ is advanced by Ahrens (1996) to explicate this wide, aligned rationality of what is deemed legitimate action, what organizational members argue is ‘good management’ and for which they hold themselves and others accountable to.