Accounting, Accountability, and Open Data

Widely accepted as central components of good governance, accountability and transparency underpin calls for ‘open’ approaches to organization, including ‘open data’ (OD). But rhetorical use of these catchwords tends to blur important distinctions – and tensions – between them. This dissertation examines the relationships between open data and accountability in democratic governance, specifically as mobilized within public financial management (PFM) systems. The chapters build on one another to answer two overarching questions. First, how does OD combine with and/or extend existing arrangements for public financial management? And second, (how) does OD deliver on its promise to increase accountability? A combination of qualitative research methods including literature review, theory development, and empirical analysis are employed. The theoretical development draws on accountability and transparency literature to propose a framework that situates OD as both an object and instrument of accountability. This framework provides a theoretical lens through which organizational practices can be studied from an accountability perspective and guides the empirical study of OD in local government presented in this dissertation. Empirical materials including documents, interviews, and observations were gathered following a case study method and analysed to offer two distinct yet complementary views of OD in PFM. First, by adopting a data ‘producer’ perspective and theorizing OD as an informing practice, the study finds that OD has been adopted as a new type of informing practice and constitutes an aspect of conduct for which organizational actors are accountable. Two transparency orientations – usability and understandability – are identified and used to explain tensions and/or barriers that arise in OD implementation. Second, data ‘user’ perspectives are considered by theorizing OD as an instrument of accountability used in debating processes. The findings suggest that while there is a clear alignment between ‘open’ and ‘dialogic’ principles, OD is at best considered a partial tool that, used dialogically and in combination with other information sources, may encourage dialogic forms of engagement and accountability. Drawing attention to the absence of accounting in the burgeoning field of ‘open’ practice and research, this dissertation encourages Further research at the intersection of accounting, accountability, and open data.