Bergsteiner, H. & Avery. G.C. 2006.

Multiple accountability relationships matrix: A hospital setting.

Journal of Business & Economics Research, 4(3), 1-7.

Individuals, groups and organizations are subject to multiple accountability pressures that are often overlooked in analyzing accountability relationships. The shortcomings of two schemata for classifying and depicting multiple accountability relationships are addressed to create an alternative matrix-based approach. This matrix blends criteria espoused by category theorists with Bergsteiner’s (2004) responsibility/accountability taxonomy. Although the proposed matrix is intended to generalize across accountability situations, its capacity to highlight one-way, mutual and self accountabilities of organizations and their many constituents in meeting their role/task, legal/ethical and moral responsibilities is demonstrated by focusing on accountability relationships affecting the operator of a privately operated hospital.

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