Balancing unity and diversity in a not-for-profit inter-organizational partnership through lateral accountability mechanisms
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 3 August 2021
Issue publication date: 3 February 2022
Abstract
Purpose
This paper examines how lateral accountability mechanisms may be used to address the unity–diversity tension in a large not-for-profit (NFP) inter-organizational partnership governed under a lead organization model.
Design/methodology/approach
A case study was conducted in the New South Wales Settlement Partnership comprising 23 NFP organizations providing settlement services for migrants and humanitarian entrants. Multiple data sources included semi-structured interviews, proprietary and publicly available documents and observation.
Findings
The paper demonstrates (1) the usefulness of a strength-based approach that the lead organization adopts in enacting lateral accountability mechanisms, which enables a balance between unity and diversity in the partnership; and (2) the capability of the lead organization governance model to address the unity–diversity tension.
Research limitations/implications
The paper (1) identifies the importance of a strength-based approach in implementing lateral accountability mechanisms to address the unity–diversity tension; and (2) challenges prior research that advocates the network administrative organization governance model in addressing the tension.
Practical implications
For practice, the paper identifies a suite of lateral accountability practices designed to address the unity–diversity tension. For policy, it provides confidence for government in promulgating the lead organization governance model in “purchasing” public services.
Originality/value
The paper demonstrates how lateral accountability mechanisms may be used to provide a balance between the objectives of preserving and leveraging the benefits of partner diversity and achieving unity. The strength-based approach (used in enacting the accountability mechanisms), while having a history in psychology and social work research, has not been recognized in prior partnership accountability and governance studies.
Keywords
Acknowledgements
The participation and support provided by the member organizations of the New South Wales Settlement Partnership for this study are greatly appreciated. The kind assistance of Professor Lucy Taksa, Professor Nonna Martinov-Bennie and Associate Professor Maria Dyball for the study is gratefully acknowledged. Also, funding provided by Macquarie Business School and The University of Sydney Business School for the data collection of this study is acknowledged.
Conflicts of interest: None.
Citation
Chen, J., Harrison, G. and Jiao, L. (2022), "Balancing unity and diversity in a not-for-profit inter-organizational partnership through lateral accountability mechanisms", Accounting, Auditing & Accountability Journal, Vol. 35 No. 2, pp. 463-491. https://doi.org/10.1108/AAAJ-03-2020-4468
Publisher
:Emerald Publishing Limited
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