My problem with the recent literature is the geographical categorisation of the literature: Britain, America, Australia, EU, Jamaica & colonies, and developing countries.
- EU – legislation and governance
- Developing - participatory governance
- American - little reference to rest of world
- Different vocabulary e.g. ex-part, ex-ante relates to EU governance
Examples are embodied in language, rather than terms
Specific research is little mentioned but the literature discusses definitions, meanings, the concept of accountability, typologies, mechanisms, providing little experimental research or evidence.
An exception is Jermias who explores the effects of over-confidence and accountability on decision making. Costs systems business students could be transferred to other areas such as choice of mobile phones, overconfidence in decision making process to employ, appoint, and use consultants. This experiment was laboratory based in which business students were allowed to choose a costing system, make decisions using that systems computer screen, given negative feedback and asked for rationale justification of decision. Results showed a confirmatory bias for the preferred / chosen system, blaming the non-preferred system. I could conclude that the post-use manager will justify the decision regardless of negative effects and evidence of poor choice.
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