Cited by 18Sustainable Supply Chain ManagementCorporate Social Responsibility ReportingCorporate Social Responsibility and Sustainability

The DOI matches its Crossref record; 67 of the 67 references it cites were found in a registry or an index; 1 of the 32 sources its claims cite were checked for support.

A qualitative examination of how accountability manifests itself in a circular economy

Kwarteng, Amoako, Agyenim-Boateng, Cletus, Simpson, Samuel Nana Yaw·2023·Journal of Global Responsibility

Abstract

Purpose Accountability within the framework of circular economy (CE) is unknown even though the concept of CE is increasingly gaining momentum among governments, policymakers and academics. The purpose of this study is to investigate how accountability expresses itself in the CE. Design/methodology/approach This study draws on the institutional logics theory and adopted an exploratory qualitative study aimed at eliciting stakeholders’ perspectives on how accountability manifests in the context of CE. Data was collected through semi-structured interviews of cross section of Ghanaians. Respondents were recruited using the purposeful sampling method, and data saturation was reached with 35 respondents. Concurrent data collection and analysis were carried out, and emerging themes were investigated as the research progressed. Findings The results indicate that accountability manifestations take on a variety of forms and shapes through both formal and informal processes within the circularity space. The specific areas of accountability manifestations are through the social system embedded in the society, through the organization’s responsibility and transparency, through regular reporting to stakeholders using appropriate metrics, through agency and answerability to relevant stakeholders and through governance systems embedded within social interaction. Additionally, this study discovered that accountability manifestations would contribute to the firm’s sustainability by enhancing competitive advantage through stakeholder engagement, improving risk management and promoting creativity and innovation. Originality/value Given an apparent gap in the literature on circularity and accountability, as well as a call for further studies on the reflections of accountability within the CE, this study provides empirical evidence to fill these gaps.

Overview

AI snapshot

Written from the paper’s full text.

TL;DR

This qualitative study uses institutional logics to examine how accountability manifests in Ghana’s circular economy and how those manifestations may support firm sustainability. Based on 35 semi-structured interviews, it identifies formal and informal accountability forms and links them to competitive advantage, risk management, and innovation.

Key findings

  • Accountability in the circular economy manifests through five areas: the social system, responsibility and transparency, regular reporting to stakeholders using appropriate metrics, agency and answerability, and governance systems.
  • Accountability manifestations are said to contribute to firm sustainability by enhancing competitive advantage through stakeholder engagement, improving risk management, and promoting creativity and innovation.
  • The study reports 35 respondents: 22 males and 13 females, aged 31 to 56, with 8 bachelor’s degrees, 15 master’s degrees, and 12 doctoral degrees.
  • Respondents came from five stakeholder groups: academics/researchers (8), policymakers (6), circular economy networks (7), industry organizations (9), and NGO/CSO (5).

Methods

  • Exploratory qualitative study grounded in constructivism and institutional logics, using semi-structured interviews with a purposive sample of Ghanaians experienced in circular economy and accountability.
  • Data collection used Zoom interviews lasting 50–60 minutes, conducted from April 2021 over four months; a pilot study of 15 interviews was conducted from February 26 to March 15, 2021.
  • Data saturation was reached with 35 respondents; concurrent data collection and thematic analysis were used, with inductive coding and NVivo 12.

Limitations

  • Stated: the study has the typical limitations of qualitative research, so results cannot be generalized; future research should validate the accountability manifestation constructs using quantitative methods.
  • Stated: future studies could explore how accountability within the circular economy context is evaluated, boundary conditions predicting positive and negative consequences, and challenges accountability faces in this context.
  • Evident: findings are based on stakeholder perceptions and interviews in Ghana, not observed firm outcomes, and the paper reports a possible inconsistency between the stated experience range of 9–15 years and the demographic table’s experience categories.

Model-written summary. Check it against the paper before relying on it.

Integrity signals

Registry

Crossref · 10.1108/jgr-12-2021-0107

Cites

67 of 67 references verified0 citation errors · 0 not checkable

Statistics

Nothing to recompute.

Verification

Claims the paper makes

12 Own result · 8 Own method · 7 Sources not found · 7 Not checked yet · 7 No basis given · 6 No full text of the sources · 6 Own interpretation · 1 Supported

Verify all 1 references — free account
  • Probably not a substantial claim. 31
  • It may state two separate claims as one. 6
  • The quote only partly states this claim. 1
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  • The authors state this as an assumption.

    By implementing these procedures, the social actors will preserve and strengthen their legitimacy in the public eye.

    “It is assumed that by implementing these procedures, the social actors will preserve and strengthen its legitimacy in the public eye.”
  • The paper relies on this without support.

    Social and environmental hazards develop over time, often affecting the enterprise in multiple ways, and are usually uncontrollable.

    “Social and environmental hazards develop over time, often affecting the enterprise in multiple ways, and are usually uncontrollable.”
  • The paper relies on this without support.

    The government bears the primary responsibility for accountable management of production and consumption systems, as well as natural resources on behalf of its citizens, who are the owners of these resources.

    “Ultimately, the government bears the primary responsibility for accountable management of production and consumption systems, as well as natural resources on behalf of its citizens, who are the owners of these resources.”
3 of 3

Self-check

Percentages, sums and reported differences re-computed from the paper’s own numbers.

Each contradiction between two passages listed here was confirmed by an independent check.

2 of 2

Citations

Cites

Show all 67 references

Research works printed but not linked: 21

  1. 2002, Biomimicry: Innovation Inspired by Nature
  2. 2020, The Closing Circle: nature, Man, and Technology
  3. 2013, Qualitative Inquiry and Research Design: Choosing among Five Approaches
  4. European Commission, 2015, Closing the Loop – an EU Action Plan for the Circular Economy, Com (2015) 614 Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions
  5. 2013, Seeking qualitative rigor in inductive research: notes on the Gioia methodology, Organisational Research Methods, 1, 15
  6. 2020, Accountability, Encyclopedia of Sustainable Management, 1
  7. 1995, Industrial Ecology
  8. 1996, Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting
  9. 1996, Regenerative Design for Sustainable Development
  10. 2010, Cradle to Cradle: Remaking the Way we Make Things
  11. METI, 2004, Handbook on Resource Recycling Legislation and 3R Initiatives
  12. 1994, Qualitative Data Analysis: An Expanded Sourcebook
  13. 2013, Qualitative Research Practice: A Guide for Social Science Students and Researchers
  14. 2021, The Coding Manual for Qualitative Researchers
  15. 2009, Research Methods for Business Students
  16. 2013, Qualitative Research: The Essential Guide to Theory and Practice
  17. 2001, Exploratory Research in the Social Sciences
  18. 2012, The Institutional Logics Perspective
  19. 2016, The comprehensive business case for sustainability, Harvard Business Review, 21
  20. 2014, Case Study Research: Design and Methods
  21. 2005, Public accountability

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Metadata

Authors
Kwarteng, A., Agyenim-Boateng, C., & Simpson, S. N. Y.
Affiliations
  • Ghana Institute of Management and Public Administration (GH)
  • University of Ghana (GH)
Venue
Journal of Global Responsibility
Publisher
Emerald
Published
2022-08-15
Volume
14
Issue
1
Pages
111-134
ISSN
2041-2568 (ISSN-L)
OpenAlex
W4295313174
Cited by
17
References
67
Citations by year
2026: 8 · 2025: 3 · 2024: 5 · 2023: 1
FWCI
1.24
Type
journal article
Language
en
Open access
closed
Locations
Journal of Global Responsibility (publishedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Sustainable Supply Chain Management
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
  • Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Corporate Social Responsibility and Sustainability
Keywords
accountability, circular economy, institutional logics, stakeholder perspectives, transparency, stakeholder reporting, governance, sustainability, competitive advantage, risk management, innovation, Ghana

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