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

David Yates, Florian Gebreiter, Alan D Lowe

Research output: Contribution to journalArticlepeer-review


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
JournalAccounting Forum
Issue number1
Early online date19 Dec 2018
Publication statusPublished - 16 Apr 2019

Bibliographical note

© 2018, Elsevier. Licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International


  • Accountability
  • Membership organization
  • NGO
  • Service club
  • United Kingdom


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