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Research Article

Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand

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Published online: 23 Apr 2024
 

IMPACT

An examination of the cross-governmental agency and non-government agencies’ (NGOs) programme for the delivery of refugee resettlement services in New Zealand identified little evidence of the horizontal accountability relationships that had been expected. The reasons for this problem were investigated. Recommendations to promote horizontal accountability, which apply beyond New Zealand, include rethinking legislation, establishing explicit rules and processes and fostering joint ventures. Practitioners in public management and NGOs working with the public sector, especially those involved in refugee resettlement and inter-organizational collaboration, will find this article valuable. The authors offer insights into enhancing horizontal accountability, promoting effective governance and, ultimately, significantly improving service delivery in complex public service environments.

ABSTRACT

This article examines the nature of horizontal accountability relationships and evaluates if, and how, governmental agencies and non-government agencies (NGOs) discharge horizontal accountability in public service provision. Employing a case study methodology, it investigates the delivery of refugee resettlement services in New Zealand. The findings suggest that the tensions between a bureaucratic need for control and a more devolved governance model, that allows for the recognition of multiple contributions to both policy formation and implementation, are still strong, resulting in the apparent absence of horizontal accountability. The study adds an important piece to the nearly ‘empty land’ of horizontal accountability research and provides evidence on accountability discharge in a typical New Public Governance (NPG) context, which can be valuable for policy-makers wishing to develop policies that lead to an improvement in the appropriate expectations in NPG and accountability relationships between different parties in the delivery of social services.

Disclosure statement

No potential conflict of interest was reported by the author(s).

Additional information

Notes on contributors

Thuy Thi Thu Tran

Thuy Tran is a lecturer in the Faculty of Accounting and Auditing at Ho Chi Minh University of Banking, Vietnam. Her research and teaching focus is on accountability, management accounting and the use of information technology in accounting and auditing.

Rodney Dormer

Rodney Dormer is an adjunct research fellow in the School of Accounting and Commercial Law at Victoria University of Wellington, New Zealand. He has held senior financial and operational management positions in both the private and public sectors. His research interests are focused on how information is used to define and direct organizational performance.

Carolyn Fowler

Carolyn Fowler is an Associate Professor in Accounting at the School of Accounting and Commercial Law at Victoria University of Wellington, New Zealand. Her research and teaching focus is on management accounting, non-profit and public sector accounting and accountability, the accounting profession, education and accounting history.

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