Daphne Rixon

Stakeholder Engagement in Public Sector Agencies: Ascending the Rungs of the Accountability Ladder

In the current era of public demand for increased accountability from government, stakeholders expect their government and its agencies to consult constituents and provide them with an opportunity to have a say in strategic direction. Indeed, stakeholder engagement is very prevalent and is viewed as a vital component of accountability. Consequently, there is an increasing trend for governments and their agencies to consult stakeholders on issues ranging from budgets to strategic plans of departments and agencies. This article argues that consultation extends beyond the dissemination of information and participation in surveys and focus groups in order to ensure that public sector agencies have sufficiently demonstrated accountability through consultation. Rather, the true substance of consultation is providing an opportunity for stakeholders to have a say in the organization by advancing their own proposals regarding its strategic direction.

Oversight of telecommunications regulatory agencies

The devolution of regulatory authority to agencies raises the issue of governments responsibility to ensure such agencies meet the needs of citizens. This paper examines the respective roles of the Canadian Radio-Television and Telecommunications Commission and the federal government in ensuring that citizens receive reliable telecommunications services.

Passion or profit: Bloody Creek Vineyard

Synopsis Edward Rowan, 89 year-old patriarch and the Rowan family were trying to decide if they should start a vineyard in the Nova Scotia Annapolis Valley. Edward had a life-long dream of starting a vineyard on this five-acre farm. Edward, his son David and granddaughter Mary along with their respective spouses had agreed to be partners and provide financing to start the vineyard. The time had arrived to make a decision because they had to order the vines by the end of the month. While they have an extended family to provide free labor for planting, pruning and harvesting along with free access to the necessary machinery, they wanted to be sure that they did not lose money on the venture. They recognized the first four to five years would not generate profits, but they wanted to ensure that in the long term the venture would be viable. Research methodology This case was developed from an interview with Donna Rowan, a documentary review of the family’s estimates as well as an interview with the owner of a well-established vineyard in the Annapolis Valley. Secondary sources were used to provide information on the industry and average costs to operate a vineyard. The case uses a partial disguise with respect to the names of family members. The case was tested at the Atlantic Schools of Business student case competition where ten teams from different Atlantic universities participated. The authors were not judges and all suggested changes have been incorporated in the case. Relevant courses and levels The relevant courses are: managerial accounting undergraduate programs; intermediate accounting and entrepreneurship courses in undergraduate programs; second-level accounting and entrepreneurship courses in MBA programs; and professional accounting programs’ CPA.

A dramaturgical accounting of cooperative performance indicators

Purpose - Electric cooperatives may be seen as an alternative form of organizing in the shadow of investor-owned utilities. They are presumed able to meet financial challenges while simultaneously honoring cooperative principles of member-owners. This paper aims to investigate such a balancing act and conceptualize “key performance indicators” (KPIs) as a dramatic accounting discourse. Design/methodology/approach - This paper uses a dramaturgical approach to cooperative performance accounting, and claims that KPIs are a simplification of a complex and shifting reality which they also socially construct. Data were gathered from annual financial reports and websites of rural electric cooperatives along with semi-structured interviews conducted with senior cooperative officials. Findings - The cooperatives in this case study reported a huge number of KPIs. However, this paper reveals that the performance indicators serve impression management goals and operational demands rather than reporting on fulfillment of the “Seven Cooperative Principles” that are fundamental to the cooperative movement. Research limitations/implications - Extant inquiry regarding electric cooperatives tends toward a positivist research approach and a realist worldview. This overlooks dramatic and critical possibilities of KPIs as a management construction project. Expanding beyond mainstream research, this paper calls attention to artistic production of knowledge and applies a qualitative framework to problematize accounting disclosures. Originality/value - Prior KPI research has often been instrumental, looking for predictive evidence that KPIs have strategic value as a “tool” for organizations to attain competitive advantage. This paper introduces the notion that performance measures are theatrical, and applies this to rural electric cooperatives, an industry mostly ignored in the academic literature.

Intentions, Observations, and Decisions: Metrics in Insurance Co-Operatives

Originality There is a paucity of research in the area of metrics and analytics of co-operatives. As such this article expands the academic scope of examination of co-operatives in the context of financial and accounting operations. Additionally, it adds to the ongoing discussion in the academy focused on the nature of co-operatives and the nature of the co-operative difference.

Who regulates the regulator: Oversight of the Canadian Radio-television and telecommunications Commission

The devolution of regulatory authority to agencies raises the issue of governments responsibility to ensure such agencies meet the needs of citizens. This paper examines the respective roles of the Canadian Radio telecommunications Commission and various levels of government in ensuring citizens receive reliable telecommunications services. This research has shown that despite the CRTCs regulation and its Quality of Service Standards, there are opportunities for all levels of government to improve their oversight roles.