This communication shows how the concept of accountability is reinterpreted by members of a French public sector firm, in which a performance measurement and management system embedding this concept has been recently introduced. The case study suggests that intercultural differences can shed light on this reinterpretation. Indeed in Anglo-Saxon countries accountability and related systems can directly associated with the local conception of social relationships, whereas in France accountability impinges on the local rationale of honour that infuses social life.
ANCELIN-BOURGUIGNON, A., SAULPIC, O. and ZARLOWSKI, P. (2008). Re-interpreting Accountability in the French Public Sector.