Narrowing down accountability through performance monitoring technology: E‐government in Greece
Qualitative Research in Accounting & Management
ISSN: 1176-6093
Article publication date: 10 July 2009
Abstract
Purpose
The purpose of this paper is to explore the relationship between performance monitoring technology and accountability in electronic government initiatives. Specifically, it aims to investigate how performance monitoring technologies are deployed in electronic government and the consequences that may arise from their implementation on public service accountability.
Design/methodology/approach
The paper draws upon an in‐depth empirical study of several Greek Citizens Service Centres (CSCs). CSCs are a central component of Greece's e‐government strategy. Qualitative methods are deployed during fieldwork and data are analysed in line with the social constructionist paradigm.
Findings
Contrary to the mainstream e‐government literature, the paper argues that the introduction of performance monitoring technology does not always ensure accountability in the public sector. Overall, it suggests that performance technology may not necessarily lead to a form of accountability that always has the interests of the public at its heart. Instead it argues that it may lead to a narrowing down of accountability and the emergence of an instrumental rationality.
Originality/value
The paper argues that the critical literature on management accounting provides important insights in understanding the consequences of performance monitoring in e‐government projects and conceptualising the relationship between performance and accountability.
Keywords
Citation
Petrakaki, D., Hayes, N. and Introna, L. (2009), "Narrowing down accountability through performance monitoring technology: E‐government in Greece", Qualitative Research in Accounting & Management, Vol. 6 No. 3, pp. 160-179. https://doi.org/10.1108/11766090910973911
Publisher
:Emerald Group Publishing Limited
Copyright © 2009, Emerald Group Publishing Limited