The (non)enactment of intelligent accountability through stakeholder engagement: A micro-processual perspective

This paper examines the role of individual actions in shaping accountability relationships by adopting a micro-level perspective. Drawing on the concept of intelligent accountability, it presents a three-phase processual model to analyse the unfolding of a stakeholder engagement plan within a large firm. Despite the firm's president aiming to foster inclusion and participation, managers exhibited varied and often conflicting micro-actions during face-to-face stakeholder meetings. This misalignment led to an ‘intent-action paralysis,’ resulting in unintended relational consequences that hindered change and long-term stakeholder relationships. The study underscores the value of micro-processual analysis in advancing accountability and stakeholder engagement research, offering insights into their inherently relational dynamics. It contributes to the broader discussion on the challenges of enacting intelligent accountability, stakeholder engagement and the associated responsibilities.