Exploring the Reconfiguration of Accountability in a Fluid Organisation

The recent developments in information communication technologies (ICT) have created a more dynamic and complex organisational environment in which organisations need fluidity (i.e., speed and flexibility) and continuous adaptation to survive. In this paper, we examine the influential role of mobile ICT in reconfiguring accountability by focusing on our case study of the performance measurement and management of a luxury resort hotel that operates in fluid organisational environment. Second, we propose a conceptual framework for understanding 'fluid accountability' that highlights the affordances of mobile ICT and three accountability mechanisms (i.e., transparency, disciplining, auditability) derived from the performance measurement practices observed from our case. Our analysis and conceptual framework highlights the importance of flexibility and speed in coping with the dynamic and unpredictable changes in a fluid organisational environment.