Dialogical and situated accountability to the public. The reporting of nuclear incidents
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 13 October 2020
Issue publication date: 8 January 2021
Abstract
Purpose
The paper aims to investigate how far the pragmatist concept of inquiry (Dewey, 1916, 1938) makes it possible to develop a processual and relational approach to accountability, moving the focus away from a representational conception of truth and subjectivist/individualist views on meaning-making, toward collective exploration and understanding of an issue by stakeholders with the aim of transforming social practices. The paper studies an accountability process in action, namely nuclear incident reporting, and its role in the construction of a community of inquiry investigating nuclear safety.
Design/methodology/approach
This research opts for a case study methodology including 36 in-depth interviews, field observation and document analyses. The data are drawn from a three-year field study of a “Local Information Commission”, a body set up to represent the public living near a nuclear site.
Findings
The object of accountability needs to be constructed through a joint exploratory inquiry by accountors and accountees into reports of incidents as originally presented, to advance their understanding and capacity for action.
Research limitations/implications
It will be important to test this processual and relational approach to accountability in other types of situation, involving different governance issues than nuclear safety.
Practical implications
To turn theoretical stakeholders such as the public into real stakeholders (e.g. in the studied case, active participants in safety inquiries), specific social and managerial conditions must be fulfilled (concerning time, resources, commitment to open, taboo-free dialogue and legitimacy).
Originality/value
The paper argues that Dewey's concept of inquiry makes a valuable contribution to the processual and dialogical view of accountability.
Keywords
Acknowledgements
The authors thank Marie-Léandre Gomez (Essec Business School) and Olivier Saulpic (ESCP Europe) for their detailed and helpful comment.Funding: This research has been funded by IRSN (French Institute for Radiological Protection and Nuclear Safety).
Citation
Kerveillant, M. and Lorino, P. (2021), "Dialogical and situated accountability to the public. The reporting of nuclear incidents", Accounting, Auditing & Accountability Journal, Vol. 34 No. 1, pp. 111-136. https://doi.org/10.1108/AAAJ-04-2019-3983
Publisher
:Emerald Publishing Limited
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