The (non)enactment of intelligent accountability through stakeholder engagement: A micro-processual perspective

Bianchi, Lara; Passetti, Emilio; Contrafatto, Massimo

Abstract

This paper examines the role of individual actions in shaping accountability relationships by adopting a micro-level perspective. Drawing on the concept of intelligent accountability, it presents a three-phase processual model to analyse the unfolding of a stakeholder engagement plan within a large firm. Despite the firm's president aiming to foster inclusion and participation, managers exhibited varied and often conflicting micro-actions during face-to-face stakeholder meetings. This misalignment led to an ‘intent-action paralysis,’ resulting in unintended relational consequences that hindered change and long-term stakeholder relationships. The study underscores the value of micro-processual analysis in advancing accountability and stakeholder engagement research, offering insights into their inherently relational dynamics. It contributes to the broader discussion on the challenges of enacting intelligent accountability, stakeholder engagement and the associated responsibilities.

Citation

Bianchi, L., Passetti, E., & Contrafatto, M. (2025). The (non)enactment of intelligent accountability through stakeholder engagement: A micro-processual perspective. British Accounting Review, Article 101590. https://doi.org/10.1016/j.bar.2025.101590

• Journal Article Type: Article
• Acceptance Date: Feb 5, 2025
• Online Publication Date: Feb 6, 2025
• Publication Date: Feb 6, 2025
• Deposit Date: Feb 10, 2025
• Publicly Available Date: Feb 7, 2027
• Journal: British Accounting Review
• Print ISSN: 0890-8389
• Electronic ISSN: 1095-8347
• Publisher: Elsevier
• Peer Reviewed: Peer Reviewed
• Article Number: 101590
• DOI: https://doi.org/10.1016/j.bar.2025.101590
• Keywords: accountability, individual actions, stakeholder engagement, cooperative firm. intelligent accountability, micro-level
• Public URL: https://nottingham-repository.worktribe.com/output/45303061
• Publisher URL: https://www.sciencedirect.com/science/article/pii/S089083892500040X?via%3Dihub