Reversing the accountability chain: how relational power can shape accountability in public encounters.

Public administration plays a fundamental role in accountability relationships between citizens and the State, but how these take shape in public encounters is remarkably understudied. Analyzing relational dynamics within and around public encounters expands the relational perspective on accountabil...

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Publicado en:Journal of Public Administration Research & Theory Vol. 36; no. 3; pp. 376 - 391
Autores principales: Closs-Davies, Sara C, Bartels, Koen P R, Merkl-Davies, Doris
Formato: Artículo
Publicado: Oxford University Press / USA Jul2026
Materias:
Acceso en línea:Ver este registro en EBSCOhost
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      dt: Jul2026
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      pub: Oxford University Press / USA
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        atl: Reversing the accountability chain: how relational power can shape accountability in public encounters.
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        au:
          Closs-Davies, Sara C
          Bartels, Koen P R
          Merkl-Davies, Doris
        affil:
          Alliance Manchester Business School, University of Manchester, United Kingdom
          Department of Public Management Administration and Policy, University of Birmingham, United Kingdom
          The Albert Gubay Business School, Bangor University, United Kingdom
      su:
        Power (Social sciences)
        Civil society
        Social services
        Public administration
        Public sector
        Government accountability
        Neoliberalism
        Digital technology
      sug:
        subj:
          Power (Social sciences)
          Civil society
          Social services
          Public administration
          Public sector
          Other General Government Support
          Other Individual and Family Services
          Government accountability
          Neoliberalism
          Digital technology
      keyword:
        accountability
        copyrightHolder:Public Management Research Association
        copyrightYear:2026
        critical interpretive ethnography
        inLanguage:en
        public encounters
        publisher:Oxford University Press
        relational power
        sameAs:https://dx.doi.org/10.1093/jopart/muag009
        tax credit
        accountability
        copyrightHolder:Public Management Research Association
        copyrightYear:2026
        critical interpretive ethnography
        inLanguage:en
        public encounters
        publisher:Oxford University Press
        relational power
        sameAs:https://dx.doi.org/10.1093/jopart/muag009
        tax credit
      ab: Public administration plays a fundamental role in accountability relationships between citizens and the State, but how these take shape in public encounters is remarkably understudied. Analyzing relational dynamics within and around public encounters expands the relational perspective on accountability in public administration—challenging core assumptions of the principal–agent model underpinning studies of citizen–State accountability relationships. We conducted a critical-interpretivist ethnography of public encounters in the UK Tax Credits (TC) system and share findings from our Constructivist Grounded Theory Analysis of multiple data sources, including twenty-eight open interviews. We discuss four relational dynamics of account-giving—emerging from the interplay of neoliberal discourse, digital technologies, and communicative practices—that "reversed the accountability chain." We demonstrate how claimants experiencing significant financial and emotional hardship, in their encounters with an unaccountable State, became accountable for their TC obligations and welfare. We explain these findings by mobilizing interdisciplinary theory from critical accounting research on relational power to offer original conceptual and empirical insight into the interactive, dynamic, and emergent accountability relationships between citizens and agents of the State.
      pubtype: Academic Journal
      doctype: Article
      src: R
    language: English
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