Addressing the urgent need for aged care providers in Australia to enhance their accountability, this study examines whether and how downward accountability (to clients) and lateral accountability (to employees) in aged care organisations are affected by beliefs and boundary controls exercised by the organisations’ management. Analyses were performed on survey data collected from 228 not-for-profit aged care providers across Australia. The analyses show that beliefs control positively affects both downward and lateral accountability, whereas boundary control positively affects downward accountability. Further, boundary control marginally moderates the relation between beliefs control and lateral accountability. The study contributes to both not-for-profit accountability and management control literatures. Its findings have implications for aged care providers, which are experiencing significant reforms that aim to improve accountability to senior Australians and employees in the organisations.

中文翻译：

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老年护理组织中基于权利的问责制：信念和边界控制的作用

针对澳大利亚老年护理提供者加强问责制的迫切需求，本研究探讨了老年护理组织中的向下问责（对客户）和横向问责（对员工）是否以及如何受到组织实施的信念和边界控制的影响。管理。对从澳大利亚 228 家非营利老年护理提供者收集的调查数据进行了分析。分析表明，信念控制正向影响向下和横向问责，而边界控制正向影响向下问责。此外，边界控制略微调节了信念控制和横向责任之间的关系。该研究有助于非营利问责制和管理控制文献。