The accountability of collaborative innovations in tax administration: A Dutch-US comparison

Analyzing a collaborative public management innovation in tax administration in the US and the Netherlands, this article investigates how differences in accountability systems affect senior public servants’ felt accountability, which itself appears critical to understanding why innovations evolve differently over time, even when sharing similar starting conditions. The article makes three key contributions. First, employing elite interviews, findings highlight how institutional factors critically shape public servants’ felt accountability, hereby expanding existing scholarship and its concentr... Mehr ...