The internal accountability dynamic of UK service clubs: towards (more) intelligent accountability?

David Yates, Florian Gebreiter, Alan Lowe

Research output: Contribution to journalArticlepeer-review

3 Citations (Scopus)
169 Downloads (Pure)


This paper explores the nature of internal accountability within service organisations. The study adopts a cross-sectional approach, with the three largest service organisations in the world selected along with Round Table International, a popular service organisation in the UK. This paper utilises Roberts’ framework of individualising/hierarchical and socialising/intelligent forms of accountability, with socialising forms of accountability dominating accountable space within service clubs. The presence of a more “intelligent accountability” dynamic at grassroots level is then considered. This paper concludes with avenues for development of more intelligent accountability within service organisations, along with further research opportunities.
Original languageEnglish
Pages (from-to)161-192
Number of pages32
JournalAccounting Forum
Issue number1
Publication statusPublished - 16 Apr 2019


  • Accountability
  • service club
  • membership organisation
  • United Kingdom
  • NGO


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