Socialising accountability in a religious charity organisation

The dual classification of hierarchical and socialising forms of accountability has proved useful in assisting accounting and accountability researchers to consider accountability beyond the confines of technical considerations. However, researchers concur that the two forms of accountability overlap and are interdependent. This paper presents empirical data highlighting how socialising accountability has been adopted by one religious charity organisation - the Sanitarium Health Food Company – as the principle means to report on its activities to constituents and the wider public. The paper explores both the strengths and limitations of socialising accountability as a form of reporting, and particularly the consequences when this form of accountability is decoupled from its hierarchical moorings