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INSEAD

Executive Masters Degree in Clinical Approaches to Management

Consulting & Coaching for Change Program 2015/16

Accountability in organizations in Brazil: Brazilian

Culture and Systemic Psychodynamic Approach.

Practitioner researcher: Marco André Ferreira da Silva (marcoandress@icloud.com.com)

Faculty: Professor Erik Van de Loo (erik.vandeloo@insead.edu)

Thesis supervisor: Associate Director Florent-Treacy (elizabeth.florent@insead.edu)

November 2016

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Table of Contents

Abstract...........................................................................................................................3

Introduction....................................................................................................................5

I. Research objective................................................................................................10

Ii. Literature review...................................................................................................11

Iii. Methodology and data gathering......................................................................18

Iv. The research........................................................................................................21

V. Results and data analysis...................................................................................26

Vi. Limitations of this research...............................................................................51

Vii. Future research..................................................................................................53

Viii. Conclusions.......................................................................................................54

Ix. References...........................................................................................................58

Appendices...................................................................................................................63

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Abstract

People in a team when they are committed to the organizational purpose and the

system where they live tend to generate relevant results for the organization or to

the system that they are involved. To achieve these results, it is necessary that

individuals feel accountable for their results and the consequences of action in

organizations. How to maintain these high levels of accountability in

organizations? What are the conditions necessary to have more accountability?

The objective of this thesis is to identify how the professionals, with the role of

management or leadership position, deal with systemic and psychodynamic

aspects to take accountability in organizations located in Brazil in problem-solving

and organizational dilemmas.

I have conducted the research in a Brazilian subsidiary in the city of S. Paulo of a

French company in the packaging industry. I chose to interview two company

management levels in Brazil to understand the impact of accountability mindset

installed in the organization. The research used the qualitative method based on

assumptions of symbolic interactionism (Blumer, 1969). Questionnaires designed

for interviews and Focus Group were semi-structured. During the interviews, I

have made other questions on the subject of a relevant topic for the purpose of

research. Data were collected based on the interviews. I have identified in this

research four (4) antecedents that generate victimhood, which for this thesis,

defined as the absence of accountability mindset. The four antecedents are

directive leadership style, self-overvaluation, spectator and technical posture.

These four (4) are at the heart of victimhood posture of participants of a French

company located in the state of S. Paulo in Brazil. These antecedents indicate

the absence of accountability and decrease the performance of managers in their

role to achieve the desired performance for the system.

The opposite of not feeling accountable is presenting itself as a victim of

circumstances. The way of thinking that focuses on dependency, blame others

when things go wrong (Cheak & Kets de Vries, 2014). Unable to find the cause of

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errors in their choices, without identifying their ability to influence the course of

action in their life, have become a victim of circumstances (Kets de Vries, 2012).

Some studies point to the victimhood group processes. Some antecedents

conditions for this to happen: high group cohesion, isolation of the group, lack of

methodological procedures for diagnosis and problem identification, directive

leadership and dominant leadership, high stress, little hope of finding better

alternatives. Bion (1959), indicates that the emotional state called the victim of a

conspiracy is connected with one of his central concepts, called the basic

assumption, one way to not take personal accountability for the purpose of a

given system.

Keywords: Accountability, organizational culture, roles, purpose,

organizational culture, leadership, victimhood and systemic psychodynamic.

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Introduction

The concept of accountability is considered crucial for companies and

organizations, both managers of businesses and society in general (Finkelstein &

Hambrick, 1996). Moreover, the understanding the concept of accountability is

usually not very clear (Cummings & Anton, 1990).

For Cannors & Smith (2011), usually people think of the idea of accountability

when they are aware of the performance, especially when they have problems.

When things are going well, the question "who will account for this success

here?" it is not made. In the American Webster dictionary defines accountability

as "subject to having to report, justify, explain, answer for something, and be

responsible." In this sense suggests that the person has little power, i.e.,

accountability would be a kind of confession. Another definition is "accountability

is a personal choice to rise above the circumstances, demonstrating a sense of

ownership, essential to achieve the desired results. Identify the situation, turn

owns it and do what is necessary to solve it "(Cannors & Smith, 2011). For the

authors, this way of thinking or attitude, requires the individual to ask constantly,

"what else can I do to go beyond my situation and achieve the results we desire?”

Learner & Tetloock (1999), defines accountability as implicit or explicit

expectations of a person to justify beliefs, feelings, actions of others. It also

means usually that the individual does not present a satisfactory justification for

their actions can have negative consequences, loss of freedom, or even life

(Stenning, 1995). Conversely, individuals who can present good reasons for their

actions may experience positive consequences.

Accountability is often described as the way each person or organization

recognizes their authority and are held accountable for the consequences of their

actions (Edwards & Hulme 1996: 967), or, processes blaming the actors for their

actions (Fox & Brown, 1998: 12). This perspective focuses on accountability as

something external, blaming a particular agent. Others suggest that this external

view limits the concept of accountability and argue that the concept must include

this dimension responsible for external agents but also take personal

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responsibility for the consequences of their acts (Cornwall, Lucas, & Pasteur,

2000: 3). This internal dimension of accountability, motivated by a sense of

responsibility when they consider the individual within the organizational

environment, be accurately guided by the mission of the organization (Fry, 1995).

It is not a simple process in the fact that there are usually demands that compete,

generating accountabilities that can also compete against each other, for

example, demands of various stakeholders, customers, community, managers,

employees (Edwards & Hulme 1996: 967).

The concept of empowerment is very appealing to the leaders and managers of

organizations and the idea that the employee can decide the flow of theirs own

work is often desired by the employee. This philosophy, when adopted, can

generate risks for companies and organizations in general, research shows that

the "empowerment" without accountability can generate chaos (Wallace et al.,

2011). The problem when there are little accountability people can live life as

victims. Actions based on suggestions with this characteristics, i.e., victims, may

indicate courses of action that favor the idea of "grandfathered" and can generate

waste in a significant weight to organizational systems. Thus, it is important that

empowerment and accountability walk together, creating a sense of purpose and

consequences of the acts (Wallace et al., 2011).

For Cheak & Kets de Vries (2014), the victimhood is a way of thinking based on

the dependence of the other, when something does not generate the results

expected behavior is to find somebody to blame. Usually disregards the

conditions the causes of own mistakes of their choices, tending to become a

victim of circumstances (Kets de Vries, 2012). Some studies point to the

processes victimhood in group processes. For example, Bion (1959), points to

the emotional state called the victim of a conspiracy, is related to its so-called

concepts basic assumption that understands how people and groups fail to take

accountability for the purpose of the system in which they are involved.

We can say that culture is a way of thinking that distinguishes the members of a

particular group or category of people face to others (Hofstede, 2001), which may

indicate the most likely and understandable reactions of individuals because of

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their past. The development appears from the social environment we live in, and

we had relational experiences. In this sense, culture must not be confused with

the personality or human nature. The personality brings the specific

characteristics of the individual since human nature brings the universal ones of

our nature as humans. The development of the national culture it emerges in

socialization spaces, for example, in the national culture level the socialization

space is family, occupation culture level space is the school and organization

culture space is the workplace.

One of the classic studies of national culture was developed by Hofstede (2001),

the study conducted at IBM in more than 40 countries identified five cultural

orientations: power distance, individualism, masculinity, risk aversion and long-

term orientation. In the power distance orientation, Brazil presented a score of 69

on a scale of 0 to 100, where 100 is the maximum score away from power and 0

representing low power distance between manager and employee, and as

Tanure (2005) says, the higher the score the country, are more centralized

decisions in organizations. This characteristic of the Brazilian national culture can

have an effect on how individuals in Brazil dealing with accountability. The

directive and dominant leadership can generate behaviors of victimhood. If

victimhood is the opposite of accountability, a victim stance leaves little room for

accountability. That is, the individual tends to point to others when they can not

solve a particular problem, tending not to assume the consequences of the

results of their action, even if the action was directed by a manager or a leader

based on his or her directive behavior.

The idea of accountability must be how each person contributes to the system's

purpose (Bazalgette, 2011). Bazalgette (2011) also indicates that accountability is

related to the impact of full involvement of human beings in the role he occupies

in the system.

With the Brazilian culture as a backdrop where the leader tends to have a

directive posture and high power concentration. Moreover, the lack of definition

of the concept of accountability in the vocabulary in the Portuguese language,

this thesis aims to identify which systemic psychodynamic characteristics that

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support more attitudes victimized or accountable within the organizational

environments of organizations in Brazil.

This thesis will search behaviors, aspirations, and reactions from organizations

leaders in Brazil from guiding propositions and corollaries resulting from the

process of analyzing the interviews directed to accountability mindset.

The objective of this thesis is to identify as professionals, with the role of

management or leadership, systemic and psychodynamic aspects to take

accountability in organizations located in Brazil in problem-solving and

organizational dilemmas.

The goal to be achieved is to understand how professionals in organizations

located in Brazil take accountability for their actions or inactions. In the next

chapter, this thesis will present the theoretical framework, seeking to bring out

the voice of the authors on the accountability concepts, national culture,

victimhood and systemic and psychodynamic processes involved with the

accountability issue. After that, the next chapter will bring the methodological

procedures based on qualitative research. In the next one, presents the data

analysis, and discussions. Then introduce the limitations of the investigation and

possibilities for future studies. In the end, I show the conclusions of this thesis.

This thesis aims to contribute to the understanding of accountability dimension to

develop leaders and managers in the implementation of organizational strategies,

problem-solving and innovation vis a vis the importance of the organizational role

and its impact on the stakeholders involved. When leaders do not realize the

consequences of their actions and accountability for their roles, they can be

dangerous for individuals who interact with the organization. Especially for

Brazilians, the concept of absence of accountability in Portuguese, can minimize

the effects of acts and evade accountability for their actions, which can bring

damage to organizations and society.

A closer look at this dimension can help the leader in his/her relationship with the

organization and his/h role and hence the society around them. The research

could also contribute to understanding the difference between different cultures

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and the relationship with the accountability concept, given that the objective of

this thesis will specifically focus on professionals in the Brazilian reality by

experience managers in an organization in Brazil. This comparison can be carried

out in future research with the same content in other cultures and countries.

This thesis suggests that there is an accountability gap of individuals to assume

their role in society, institutions, and organizations, that is, systems that support

what is productive in Brazil. In this role, the Brazilian as a citizen, professional,

family person, taking accountability for their responsibilities can contribute to a

better, more ethical, productive, generating wealth for society as a whole. I

consider this gap as the lack of accountable posture. When I came across this

question, I came across the Campos (2002) article "Accountability: when we

translate it into Portuguese?". According to Campos (2002), the absence of a

word in the Portuguese language is revealing,

"over the years, it was understood that the Brazilians lacked not precisely the word, absent in the standard language in the dictionary, in fact, we lack is the concept itself, which is why we do not have the word in our vocabulary."

This Campos (2002) finding, leads me to believe that is not only linguistic but also

systemic psychodynamic reasons. My interest is to understand the Brazilian

related to his or her posture with accountability, even if the concept is not

established in the Portuguese language, and that the other words that could

presumably translate the word are not sufficiently suitable for this, such as

responsibility. For this thesis, I will focus on organizations and the presence of

accountable behavior within this system. In the future, other studies may explore

this concept in other systems in Brazil. Because of the limitations and

configurations of this Executive Master's thesis, I will focus on the goals for

individuals in organizations located in Brazil.

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I. Research objective

The objective of this thesis is to identify as professionals, with the role of

management or leadership, systemic and psychodynamic aspects to take

accountability in organizations located in Brazil in problem-solving and

organizational dilemmas.

Which leads to suggest the following questions:

⁃ What are the psychodynamic systemic reasons as individuals in Brazil dealing

with accountability mindset in organizations?

⁃ What are the unconscious elements that are involved in the lack of

accountability?

⁃ What are the impacts of social defense processes in accountability mindset in

Brazil?

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II. Literature review In the American Webster dictionary definition of accountability is when "the

individual has to report, justify, explain, answer for something, be responsible."

This definition leads me to think that the individual has little power; accountability

would be a confession about his or her actions and courses of action. Another

possible definition is by Cannors & Smith (2011), for them accountability "is a

personal choice to rise above the circumstances, demonstrating a sense of

ownership, essential to achieve desired results.” That is, identify the situation,

turn owns it, solve it and do whatever is necessary to fulfill its purpose. In this

direction, Cannors & Smith (2011), the individual must keep in mind continually

the question: "What else can I do to go beyond my situation and achieve the

results I desire?". This issue raises personal reflection to act regardless of the

circumstances and context in which it is involved, going beyond any possible

justification for action or inaction. Accountability then can be defined as implicit, or

explicit expectations of a person justify beliefs, feelings, and actions of another

(Learner & Tetloock, 1999). In this sense, could generate interconnections with

themes such as culture, values, beliefs, feelings, what makes you think that

accountability can be experienced differently in different cultures, groups or

organizations, depending on the system of beliefs and behavior accepted in a

particular group. To Stenning (1995) accountability is the way people present

justifications for the actions or their inactions, when not present a satisfactory

justification for their actions can have negative consequences, loss of freedom, or

even life, on the other hand, individuals who can give good reasons for their

actions may experience positive effects. This definition leads me to think the

proper connection of own actions, the sense of justice, where the acts of

individuals are judged by an audience, people with their power to sanction, limit

or encourage certain courses of action.

Accountability and victimhood

In this sense, accountability is a state that involves an actor or an agent in a

particular context or culture, where it can be evaluated by someone, for others

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including himself. Accountability always related to responsibility, purpose,

mission, or an obligation that organizations people and groups take their authority

to implement and achieve the results and mainly assume the liability for these

results. It is opposite a bipolar orientation is represented by the victim's behavior,

which at its limit blame someone else, another group, or the inconstancy that is

always outside the individual's control. But the accountability is based on a

maximized attitude of leadership. If the victim stance is the opposite of

accountable posture is important to understand what is and what the antecedents

conditions for the victim position are present. I guess at this stage that the

individual assumes a victim stance in the circumstances; this person ceases to

show an accountable attitude. When the person in a particular state or situation

or choose favors dependence, blaming others or situations when things go

wrong, it is in the state of victimhood (Cheak & Kets de Vries, 2014). Not finding

the causes of the errors of their choices and courses of action, disregarding his

ability to influence the results of his actions, tends to become a victim of

circumstances (Kets de Vries, 2012). The author indicates there may be some

antecedents to this, for example, isolation of the group or high group cohesion,

lack of procedures to identify the causes of the problem, directive leading style or

dominant, high stress, little hope of finding solutions or best alternative. Another

possible precedent would be the state in which the individual finds himself the

victim of a conspiracy, as Bion (1959) in his work mirrored the concept of Basic

Assumptions. Understanding accountability by its opposite, i.e., the victim

posture, can help us understand what psychodynamic phenomena involved in an

attitude not accountable.

Accountability is a promise or a contract to deliver pre-defined results. To have

accountability is necessary that the individual can use their judgment in making

decision. The accountability is not conditional, can not be divided or shared with

others unless it is connected with the purpose of a given system. All the

individuals part of the system are accountable for the organization; purpose

always determines it. To be accountability necessarily need to have the

consequences, in an entire impunity environment doesn't help to have an attitude

toward accountability.

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Some other concepts are related to accountability, for example, ownership and

empowerment. Ownership is a psychological state in which the individual

develops the sense of ownership of his/her goal and mission. Accountability is to

take ownership of their responsibilities, accountability is a personal choice to rise

above the circumstances, and demonstrate a sense of ownership necessary to

achieve the desired result (Cannors & Smith, 2011).

Another concept usually related to accountability is empowerment. Empowerment

is the sharing of power generating freedom and autonomy with the expectation

that the individual can bring new ideas for problem-solving and innovation.

Empowering style comes from a leadership or management process that focuses

on macro directions, based on principles (Forrester, 2000). The leadership that

chooses the way of empowerment of the teams may be adopting a perspective

that opposes the stance of directive leadership style that can not help in

generating accountable posture. Forrester (2000) argues that empowerment to

have results, it is necessary to have accountability simultaneously. If

accountability is absent, empowerment can cause chaos or even ethical and

moral problems.

The idea of accountability has to do with how each person contributes to the

system's purpose (Bazalgette, 2011). Bazalgette(2011) indicates that

accountability is related to the impact of full involvement of human beings in the

role he occupies in the system. Thus, I believe that the relationship between the

individual and the system is essential to understand the accountable attitude. The

act is related to the role of the person in the system and the energy needed to

operate. For Bazalgette (2011), indicates the individual, in less than seconds,

needs to find the bridge to act when you have an idea in mind, usually in three

steps: find, make and take the role it deserves. For the author, the role is related

to the behavior and action. The concept role it is critical in this regard.

Accountability according to the idea of Bazalgette (2011), is the realization of the

individual's contribution to the organizational system that it is inserted and

mediated by the role that the person takes in the system. It is through the role

that the individual may deduct what is appropriate in that particular system or

institution (Reed & Bazalgette, 2006). There is a formal role, and informal, formal

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role is defined by the organization, and the informal is assumed by the individual

as he or she feels with his unconscious and conscious aspects. Reed and

Balzagette (2006) also define the psychological role as the role internalized by

the person who considers the emotional energy devoted to their role in the

system described by this effect and accountability (Bazalgette, 2011).

Accountability and National Culture In addition to the system in which the individual is, it is necessary to understand

the social context and culture in which the system is. To Hofstede (2001), Culture

is the collective programming of the mind which distinguishes the members of a

particular group or class of people against another. This set shows us the most

likely and understandable reactions of individuals according to their past. Culture

is acquired, not inherited. It comes from various social environments found in the

course of our lives and not our genes. As Hofstede (2001), the national culture

develops in socialization spaces, for example, the nation's level the socialization

space is predominantly in a family, the professional level is in the school, and the

organizational level is the workplace. Many researchers conducted studies of

national cultures, one of these studies was carried out by Hofstede (2001), he

studied IBM in more than 40 countries and has identified five cultural orientations:

power distance, individualism, masculinity, risk aversion and long-term

orientation. Hofstede (2001) has created in his study Power Index to measure the

power distance. In this study, he identified a standard of 0 to 100, where 100 is

high power distance and 0 is low power distance, Brazil had 69. That is,

compared to other developing or developed countries, a range of high power. In

Brazil, there is usually a high concentration of authority, not only determined by

the behavior of the Brazilian leaders but a desire expressed by the Brazilian that

appreciate this level of power. In a preliminary reflection, this concentration of

power did not contribute to the accountable attitude. When there is a high degree

of power, the reverse delegation phenomenon is common. Something that can be

solved by the team or team member is transferred to the individual who is taking

up a position immediately above, i.e., the team manager. This phenomenon can

occur at all levels in Brazil. The likelihood that managers are working on an

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accountability demoted level is potentially significant. A Tanure (2005) study

shows that Brazilian companies are the most authoritative among 13 countries

surveyed. The higher the score, the more centralized are the decisions in their

businesses. In this study, Brazil had the highest score compared to countries

such as Norway, Denmark, France, Portugal, United States, Mexico, Peru,

Colombia, Chile, and Paraguay.

Another author who study characteristics of national cultures was Trompennars

(1994), he created a similar type with six cultural dimensions: Universalism vs.

Particularism, Affective vs. Neutrality, Merit vs. Credentialism, Specific vs.

Diffuse, internally-directed vs. Externally-Directed, sequential vs. Time synchronic

time. Something that draws attention is the internally directed dimension vs.

External directed. Brazil, according to Trompennars culture research is externally

directed. Individuals let things take their course, those people who believe in the

ability to control their results and the environment, usually in cultures such as

American and German may be more likely to show a more accountable attitude.

Those external directed can have a lower level accountable posture compared to

individuals in cultures which favor targeted values to a position internally directed,

in other words, internal locus of control.

Accountability and systemic psychodynamic processes To Balzagette (2001) the idea of accountability is related to the level of

contribution of the individual to the system he is involved and understands that is

also important to investigate the energy level of the person targeted for action on

their role. In this sense, Melanie Klein (1959) based on the work of Freud,

developed the basis for developing relations theory with the object. The theory

describes how people deal with not pleasurable emotions from the first years of

life. The theory of Melanie Klein (1959) indicates that the child shares the mother

of two objects to how to handle the confusion between the mother who feeds and

satisfies (mother's breast) and mother who feeds and that creates frustration.

This relationship with the two objects is called the paranoid-schizoid position and

splitting defense. That is, so the child approaches the object that mobilizes

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positive emotions and moves away from the object that mobilizes negative

emotions of frustration, projecting these feelings onto another person. In which in

this sense can be a basis for understanding the victimhood the opposite of an

accountable position. Melanie Klein (1959) also describes the time to maturity,

which overlaps the paranoid-schizoid position where the child can reconcile what

generates good feelings and frustrations in one person, where the mother can be

bad and good feelings generated by a single person. This stage, Melanie Klein

calls the depressive position. Quote Melanie this literature review it is important

because later works as Bion, for example, uses this seminal concept to develop

their work with groups. Mostly what makes us think about Organizational

Empowerment (Peterson, N.A. & Zimmerman, 2004), for the authors, the need to

think beyond the vision of the individual as the sole responsible for the results

without understanding the context conditions.

In this sense, makes us reflect on the importance of Systems Psychodynamics

that considers the environment and the context that puts pressure on the

individual decisions. Or, how this generates a response where the organization

and people feel more empowered to decide and solve problems. In this thesis, I

understand empowerment as a concept connect to accountability (Forrester,

2000). According to Forrester (2000) without accountability empowerment can be

risky, can generate chaos, and even cause ethical problems. On the other hand,

the question of accountability, as opposed victimization (Kets de Vries, 2012) is

mainly empowerment where the individual assumes his contribution within the

system (Bazalgette, 2011) and the consequences of their decisions. The fact of

the Brazilian culture shows little personal positioning, giving up authority because

of distance or concentration of power (Hofstede, 2001).Show relationship

characteristics of the world of the external locus (Trompennars, 1997). These

elements add to how individuals in the Brazilian context can be dealing with their

work. Brazilian people may have seized to defend socially from the anxiety

generators, or by splitting (Melanie Klein, 1946), or they may run away from the

conflict with the system (Bion, 1943). It can reduce accountability; individuals

would not be at the best level of contribution to the system. Also, how the

individual expresses his/her contribution to the system goes through a

management of their anxiety (Menzies Lyth, 1959, Hirschhorn 1988; Kets de

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Vries, 2011). If the system anxieties are not properly administered, the individuals

can engage in social defenses to turn or neutralize tensions, and these defenses

may be splitting, projections, displacement or denial (Cheak & Kets de Vries,

2014).

I will consider in this thesis the accountability definitions that the personal

involvement in their decisions and taking the consequences for their actions and

inactions, regardless of the circumstances (Cannors & Smith, 2011). In which it

is involved and in this sense has to do as each one contributes to the system's

purpose (Bazalgette, 2011) encompassing the concept of empowerment, but

considering the consequences of the acts of individuals. This thesis will be seen

the victimhood posture as the opposite of accountability. Social defenses

(Menzies Lyth, 1959, Hirschhorn 1988; Kets de Vries, 2011; Cheak & Kets de

Vries, 2014) may be the expressions in the absence of accountability in the

individual and the system he or she is involved. This research will be in Brazil,

therefore, considering the cultural characteristics of Brazil, where it realizes high

concentration of power (Hofstede, 2011; Tanure, 2005) and external locus of

control (Trompennars, 1994).

The objective of this thesis is to identify as professionals, with the role of

management or leadership, systemic and psychodynamic aspects to take

accountability in organizations located in Brazil in problem-solving and

organizational dilemmas.

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III. Methodology and data gathering

This step is dedicated to present the methodological procedures used in this

research. The research is based on qualitative method, seeking meanings in the

discourse of the professionals interviewed and the context in which they operate.

It also presents other options used in research, in addition to the procedures used

in the organization of the data collected. The method used is based on symbolic

interaction that sees humans as social beings, i.e., people and society are

inseparable where every human being creates their social interactions and are

understood from the interaction with others. Human behaviors are understood

derived from the reflection of external and internal stimuli, rather than just the

forces and instincts or forces in the external environment (Meltzer et al., 1975).

Blumer (1969 p.2) has three principles of symbolic interactionism, which are as

follows:

1) Human beings act toward things that mean for them.

2) The meaning of things emerges from social interactions.

3) The meanings are handled and modified through the interpretative process

used by people in the treatment of interactions and things found themselves.

From these principles, the importance the significance of the apparent

component appears as the central idea of symbolic interactionism (Manis &

Meltzer, 1972). Furthermore, the authors indicate that human behavior and

interaction is through symbols and their meanings. Humans are thinking beings

and not directly respond to events and situations but based on the meanings of

these situations. Therefore, human actions are based on the meanings

constructed in interactions with the world and with himself, as they can conduct

conversations with himself that mean and reframe things and events (Blumer,

1966, P.535). These internal conversations are the thoughts (Mead, 1967). This

research aimed to understand the experience of professionals in their social

context. The experience of this professional based in two worlds: the subjective

and objective. Therefore, the epistemological criteria of this research are

committed to knowledge that considers the world intersubjective, understandable

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and descriptive. This position contrasts with the view of the natural sciences,

characterized by rigor and objectivity based on a proposal of causality that does

not consider the intersubjective world. The clinical paradigm and dynamic psycho

systemic approach consider assumptions about nature where the unconscious,

feelings, and behaviors are accessed via interpretative processes of language,

states and emotions, and the impact that this causes for the other in the

relationship. The external world is the symbolic revival of a symbolic universe.

Both the inner world and the outer world are created and re-created from the

interactions, and there is no division between the external world and the inner

world (Blumer, 1969). The meanings and symbols are aspects of interactions and

are related to other meanings and symbols systems, interactions generate new

meanings and keep others (Mead, 1967). The past interactions contain action,

in the present and the future imaginings. The actions loaded with meanings

located within a system of meanings. Actions can generate other meanings,

linked to future actions and interactions (Mead, 1967). Contingencies usually

arise from the course of action; this can bring about change in duration, rhythm

and the intentions, which can alter the structure of the process of interaction

(Dewey, 1929). The actions are accompanied by temporality and may vary the

duration of the shares. The various actors may have different perspectives and

meanings of temporal aspects, and these interpretations may also change

depending on the progress of these actions (Mead, 1959). The course of

interactions emerge from sharing perspectives, and when they are not shared,

the interactions and reactions proceed, prospects need to be negotiated (Blumer,

1969). During childhood and continuity of life, the human being develops their

self-based on their actions in various forms (Mead, 1959). Shares (implicit and

explicit) may occur and accompanied or later a reflexive action (as the reflexive

response in interactions). These actions can be from themselves or others.

Especially important is it the future Included no these actions (Dewey, 1929). We

can follow Interactions by revision shares, treasury shares, the other or else the

projections for the future. The reviews and evaluations made during interactions

and actions can affect partially or entirely the choices of individuals (Dewey,

1929). The actions are not necessarily rational. Many of them are irrational.

Moreover, rational actions may be perceived as not rational erroneously by others

(Dewey. 1929). We can distinguish the shares with emotional aspects from

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actions such as entities that accompany them and concretized their respects.

There is no dualism, is not possible to separate the action of emotion; part of the

same flow of events, one aspect leads to the other (Dewey, 1929). Participants in

the interactions require alignment or coordination of their respective actions

(Blumer, 1969). An essential foundation of the distinction between classes and

interactions is between routine and the problem. Development of the problematic

interactions happens through or when interacting individuals are involved in the

discussion. We can discuss the important aspects of the problematic actions

under issues and possible resolutions; this is the formed arena that will affect the

future course of action (Dewey, 1929).

This research aims to identify systemic and psychodynamic aspects involved in

taking accountability for professionals in organizations located in Brazil in

problem solving and organizational dilemmas. The experience of this individual is

based on his subjective world and objective, and therefore for this investigation,

the epistemological criteria in this research are committed to the knowledge that

considers the world intersubjective, understandable and descriptive. This thesis

chooses the perspective of psychodynamic systemic approach to understanding

the unconscious space (Miller & Rice, 1967) in organizations in which

professionals interviewed and surveyed in this research, trying to understand the

organizational context, primary task, and role. This study considers the context

lived by these individuals where it is stated values, professional, personal

choices, beliefs, desires, and symbolic rewards, so it was necessary to consider

the interpretive perspective (Burrell & Morgan, 1979). According to Burrell and

Morgan (1979), the interpretative paradigm incorporates studies based on the

symbolic interaction. The relation of these approaches is due to the concern of

how individuals define reality, events and how they act on their beliefs and values

(Chemnitz & Swanson, 1986). As Golding (2005), symbolic interactionism seeks

to develop an analytical scheme of human behavior and society.

21

IV. The research In seeking to understand how accountability appears within the environment of

Brazilian organizations, I conducted field research within an organization located

in São Paulo Brazil, part of a French group, controlled by American Private

Equity. The questions were designed to capture qualitative aspects of the

experience of these professionals in companies contained in their narratives and

expressions. My objectives were:

a) Describe how these professionals interact with their challenges, dilemmas, and

problem solving,

b) Generate hypotheses of how this professional deal with accountability in their

roles by guiding corollaries

c) To test these hypotheses,

d) Reach conclusions about how professionals deal with accountability in

organizations influenced by Brazilian culture.

The first phase was the interviews with employees within the company

considering the literature on accountability, Brazilian culture, the clinical

paradigm, and systemic psychodynamic approach, formulate hypotheses of how

the Brazilian deals with accountability in organizations. The second phase was to

test the hypothesis. The objective of this thesis is to identify as professionals, with

the role of management or leadership, systemic and psychodynamic aspects to

take accountability in organizations located in Brazil in problem-solving and

organizational dilemmas. The research design considered the following stages:

First, the definition of participants and the organization of the questions in the

interviews, a total of Twenty-six people interviewed, ten individual interviews in

two groups of eight people. Data collection took place between July 2016 and

September 2016. These industry professionals in the glass packaging sector.

Interviews were transcribed to increase the sensitivity of the data. The hearing of

the recordings allowed familiarization with phrases and words used by the

participants, moreover, I took notes on my perceptions during and after the

interviews exploring the events positioning myself in the balcony (Heifetz et al.,

2015). The first interviews were individually and then in groups; this approach

22

helped me formulate questions and hypotheses. Then I interviewed professionals

in executive and managerial positions to test these hypotheses. Individual and

group interviews were carried out at the company's offices.

Research data

The study elements have been identified as the evolution of interviews and

concurrent with the review process as indicated by (Corbin & Strauss, 2008).

When the study found support for the propositions and hypotheses in the data

analyzed (Bianchi & Ikeda, 2008), the elements of analysis of the findings were

confirmed or not the propositions and hypotheses indicated.

This thesis based the construction of the issues of the qualitative interview on a

script in which they were previously structured, and at the time of the interview, I

choose the most appropriate order for its formulation. Thus, it was possible to

achieve the flexibility to re-elaborations of the research process, if necessary. The

aim of this strategy was to clarify important points considered for the

understanding of a particular aspect or clarification of a specific experience,

considering other non-verbal aspects of the participant of the interview or

participant in the focus group: voice, interest in answering questions, silences,

and the body language.

I conducted the survey with managers of a French multinational operating in the

packaging sector. The company was acquired five years ago by an American

Private Equity. The location of the factory in Brazil is in the city of São Paulo.

The principle used to choose the participants was first to identify professionals of

the same company in Brazil to understand how the Brazilian manager relates and

acts according to the concept of accountability. Also, I decide to work with

professionals from the same company to understand the effects of this mindset

within the system where these managers have an important role to achieve the

results according to the enterprise's mission.

23

Another important reference was to interview representatives of more than one

hierarchical level of the company's management level. I decided to do at first

individual meetings with representatives of this group of managers and expand

the research process conducting the focus group, using levels of semi-structured

questions.

The first step to data collection took place in July 2016, with exploratory

interviews with two directors of the company searched. The experience began to

reveal itself, and performed over ten interviews from 1:30 'and two focus groups

of three hours, with ten managers in each session, totaling Twenty-six people.

I conducted twelve interviews 1:30 'hours each, totaling 1080 minutes of

interviews and two focus group 3 hours with ten people in each session, totaling

360 minutes.

I transcribed the interviews with the aim of increasing sensitivity about the

speeches and their meanings. The hearing of the recordings allowed

familiarization with phrases and words used by the participants of the focus group

and the relationship as the non-verbal aspects.

The central part of the research was the analysis of data, preparation of

questions about the meaning and significance of each topic and development of

systematic comparisons. I sought with the interviews and focus group participants

retell and explain the experience to contribute to the research findings, which

meant building a set of propositions to understand the relationship of the results

and observations with the aim of this study.

24

The narrative in this step follows a different sequence. Selected quotes to present

pattern of action and interaction, which could explain how these professionals,

with the role of management or leadership, systemic and psychodynamic aspects

to take accountability in organizations located in Brazil in problem solving and

organizational dilemmas.

At the time of this research, Brazil is experiencing a financial and political crisis

simultaneously. I perceived an enhancement about accountability discussions

because of the examples and practices of the federal government. One of the

consequences of government practices was the impeachment of President Dilma

Rousseff, which generated a high polarization on the merits of this decision.

Government decisions in recent years, and are questionable from a moral and

legal point of view, created effects on several levels. The deepening economic

crisis, the further decline of the credibility of the political class and the inability to

govern.

The Brazilian population, blames the government for all the country's problems,

which does not seem to be healthy, it transfers the accountability to the part that

supposedly has more power to solve the country's problems; this posture as

understood as the victim of the circumstances. The Brazilian elected the current

political and Dilma Rousseff to preside the country; the impression is that

Brazilians seek a savior enhancing characteristics of external locus of control

(Trompennars, 1994). In this sense, there is a sensitivity in the organizational

means to the concept of accountability, first in the Brazilian context, according to

the potential effect of this attitude in the performance of companies and

organizations in general. This posture observed in the daily life of the Brazilian

citizen, based on the external locus of control is also seen in the relationship

between professionals within organizations.

I contact first the President of the operation of this French company in Brazil. I

presented the thesis goals, and he felt interested help and benefit from the ideas

and research results. In this conversation, we talked about the Brazilian reality

and at first he could see the influences of Brazilian culture changing the

25

accountability level of the professional company he leads. I commented that the

results would be available for a final interview and would not open the information

about the enterprise name for the readers of this thesis.

Considering the literature, to present the findings and discuss the results of this

research, I present the guiding propositions and corollaries arising in the analysis

process, using the illustrative quotations and the narrative of company

participants surveyed to demonstrate how they deal with accountability within the

organization.

26

V. Results and data analysis Directive posture and power distance P1: The Brazilian manager in his or her role in the organization located in Brazil,

when faces a posture of a directive leader, tends to freeze against the challenges

related to his or her position and waits for an indication of what needs to be done.

In the first interviews with company managers, it was evident the influence of the

new CEO of the organization on the management dynamic of executives in

Brazil. As the new manager introduced more directive style than the previous

CEO, the managers interviewed had in his speech indications behaviors or

attitudes that focused essentially what the new manager stated, disregarding the

extent of their role. Some lines of his speech have these characteristics:

"[...] We have to reform one of the furnaces in the productive sector, if we could not do that, the quality of products that are produced in this oven will be lower than expected by the customer. The team of France did not approve the amount to invest in this reform for this year and transfers for 2018. We can do nothing "(CF: 01).

"[...] The Manager does not trust the Brazilian professionals. I do what the boss asks, and if I see something that needs to be done, I end up leaving other relevant issues unresolved, delaying some actions "(CF: 02).

The behavior of (CF), as examples of his speech, demonstrates the difficulty of

finding ways and solutions to possible problems with the directive style of the new

CEO. First, it did not seek to understand the reasons, in the case of the reform of

the oven, the postponement of investment, reacting as if the CEO did not trust in

his statements. It makes me think about a possible splitting (Bion, 1959),

excluding the positive aspects of this decision. The CEO does not accept his

arguments. Then becomes the reason for a particular spectator posture, setting

aside some critical issues for the role he plays as director. Because of the limiting

conditions of the reform process of the oven, could mobilize the team to find

viable alternatives to deal with the quality of the product delivered to the customer

and can get out of paranoid-schizoid position for a depressive position (Klein,

1946). The CEO's decision do not to be the justification for a position short of the

27

demands of their role, which in essence must be accountable for the quality of

production delivered to the company’s client. That is, if (CF), justifies his agenda

is focused only on the leading directions disregarding other relevant issues that

need to be resolved, shows a lowering of their accountability, including

generating a contagion effect to other professionals on his team. The

accountability downgrade has to do with the performance short of the

requirements of their role, start to act with characteristics of the role of

professionals who report to him. Even, saved the differences, showing a

regressive behavior, returning to perform at a lower level for the demand in

comparison to a role he has already done in his career, most currently the

requirement should be the role of director of the area.

For example:

"[...] I transfer it to my team that reacts practically the same way" (CF: 01).

Interestingly, the report managers (CF), also present in his speech indications of

this contagion.

"[...] I can not spend a weekend without calling my team to guide and to know what they are doing, they have conditions and competence to solve the problems, but I can not let then resolving the problem alone I have to follow what they are doing. I call all the times when we have to deliver products to the customer "(JR: 01). "[...] If the night staff call, I can not sleep if I'm not sure if team act the way I ordered ..." (FC 02).

These are some examples of the speech of the (CF) team on how to deal with

problem solving and contagion to other organizational levels. The director reacts

to the CEO, becoming directive, justifying and he can not solve other problems

because of the behavior of his new French CEO and can influence and serve as

a model for other levels of management roles in their team. I understand that the

group of managers in this area is working in the lowered level of accountability,

assumes the role of the team instead of the role itself. In this way, he can also

discourage staff to engage and to contribute in full form in his role because the

director assumes their role and their activities. The team's contribution to the

system or the organization, in this sense, tends to be less than it could. If the

28

professionals have spectator posture, they hope the direct superior to solve the

problems raised in the guidelines of the CEO. My impression of these

conversations, is that I am in an environment that has no empowerment with little

energy to get out of this situation. This feeling of not empowerment, may be

related to contagious and splitting, and demonstrate the process of victim

behavior.

On the one hand, the more directive managers become more the professional

wait for direction, in a vicious cycle.

"[...] I direct it to my team that reacts the same way" (CF: 01). "[...] It seems that people are on hold" (JR 02)

Also, you can see that at a time of high stress, tends to act to strengthen the

directive posture and ignore the other dimensions of their role.

"[...] My time is very short and rather say what has to be done to solve the problem" (CF2).

Other dimensions could be the development of staff to deal with the solution of

the problem, or the strategies to address the conditions of the Brazilian market

and organizational limitations. What seems to be on the day of these

professionals is to solve short-term issues, which can be rather important but

puzzling is why the interviews these other dimensions has a little room. When

asked for other managers if they have time for discussion about the future or the

development of the team, they have the following speech:

"[...] In our team, we did not talk much about it, in scattered discussions sometimes speak at the board meeting, but did not talk much on my team. My team is very young. " (S: 2) '[...] It 's hard to make these discussions at this time in the company "(C: 1)

This difficulty of acting in the fullness of his role, in on hand, shows a lowering of

accountability, the manager assumes the role of the team. In other words, the

manager fails to take accountability of their role to take accountability of their

team role, the people who report directly to him. This regressive process does not

seem infantilization but disregards the experience of maturity developed over the

29

years as a professional in the company and the market and also disregards the

requirements of the current role.

Evaluation of the proposition 1 In the content speech analysis process identified that the manager of participants

who had direct contact with the president of the company in France, which had a

directive style replicated this style to other people in the organization in Brazil.

This behavior influenced other managers to act also in a directive style, but both

looked the situation only as a negative, that would not solve the problems they

had identified in Brazil.

What generated a complaint by Brazilian managers and at the same time a

paralysis in the face of organizational needs. The identification of the solutions

put forward by the president of the company was inadequate in the perception of

professionals from Brazil, that is, the expression of splitting, justified no action to

solve other problems identified. The role of Brazilian managers could be done in

another way, for example, the identification of alternatives considering the limits

imposed by the president's position in France. But instead, it was used this

position of manager in France as a justification for low performance and inability

to progress in addressing the problems and dilemmas of the Brazilian operation.

That is, a regressed position considering the mission of Brazilian managers in

operation, rather than an emancipated stance and proactive to solve the

dilemmas and problems.

In short, if the solutions and directions indicated by the company president have

no effect, the problem is not the Brazilian managers; they thus have an excuse to

evade the problem, clearly not accountable posture.

To the extent that the victim posture appears, the manager tends to become

more directive and complain about his boss's directive style. In this sense, the

30

people involved in the solution of the problem, i.e., director, manager, employees

begin to share the same nuisance and the victim posture. Reduces the system's

ability to act on their potential to generate maximum performance, and therefore,

presenting a decrease of accountability. In this sense, individuals do not realize

that the results are becoming worse because it does not identify alternatives and

new possibilities to serve customers better and increase system performance as

a whole.

Figure 1 - Effect of the Scheme directive style in the behavior of managers in Brazil

Source: Prepared by Author

Thus, based on the speech of participants I named this subcategory as directive

leadership style that impact the behavior of Brazilian managers.

Code Property Subcategory

Just look at the downside of the decisions

Splitting Directive Leadership

Do not act within the management role

Regression “

Other professionals mirrors the behavior

Contagion “

31

Table 1 - The effects of the directive leadership style in Brazilian managers Source: Prepared by the author

Table 1 provides a summary of the data identified in the interviews shows that the

experience of the Brazilian manager before a directive leadership style.

Based on this analysis I indicate three corollaries.

C1: The business manager, when experiencing a relationship with managers who

act in a directive style, demonstrates victim posture. Accountability appears

lowered and with regression characteristics when considering his/her role within

the company.

C2: The managers shows splitting behavior, understanding the direction of the

manager as something that only adversely affects their activities. Can not get the

positive side of the decision, alternatives or opportunities.

C3: The dynamics that involve directive style, splitting, tends to generate a

contagion effect in the context of this relationship between the individuals that are

working in the solution of the problem.

32

Technical posture and victimhood P2: The managers in Brazil tends to act as a technician in problem solving

generating low accountability postures.

In interviews, I found several phrases from the discourse of managers who work

with technical posture demonstrating difficulty understanding their role in the

dynamics of the area that is responsible.

"[...] I'll call the teams to see if they are doing it correctly and directing as technically solve the problem" (JR1). "[...] In the shipping area has no way, I need to keep up with what the team is doing, people have little initiative, this makes my schedule gets too complicated" (JC 1).

The technical posture often, in my view, can be understood as displacement. The

extent to which the manager prefers to invest their time in managing the technical

activities of their staff over his role as the whole process manager, could miss a

more serious problem. For example, the system capacity of the manager that

leads to deliver what has contracted with the internal or external customer, and

others stakeholders involved with organizational results. This important shift may

lead by the way he believes the results should be, but in this case focused on a

technical solution, or demonstrating lowering accountability considering the role

as a manager.

Another factory team manager, unlike other situations, finds opportunities to

improve system performance that is involved. However, it can be perceived as

running away from the problem. To the extent that the desired performance is to

increase production directed, of course, attempt to improve customer sales.

"'[...] It happened an opportunity, a low production window, and if we did not paint at that time, hardly we could rectify the situation without having to penalize the factory performance, sometimes teams do not understand the dynamics of the business, not they know what generates results. " (FA1)

Despite the manager acting in his area of influence, the point of view of

organizational performance, the manager is working on something of secondary

importance. Of course, it is important because It regularizes demarcations in the

33

factory and can help with security and traffic. But working to resolve an issue and

be expecting to solve the main subject can be considered spectator posture, at

least from the area mission point of view.

In response to this same speech, the manager of the supply area reacts,

challenging the decision. It indicates even the decision may impair the

performance of the company as it transforms into urgent what could be

programmed, turning the operation more expensive.

"[...] Amazing that the managers of the factory say they can not follow the processes of the supply area, to paint the shop floor, asked to buy the paint products urgently. What is the problem of planning such a procedure? As this needs to be urgent? ". (M1) "[...] It is tough to get people's attention from the factory to the importance that some processes for customers, they are reactive, and always have some other more important thing to do" (CL2)

Problems with the maintenance staff. "[...] I'm making a change in plant maintenance team, after many complaints. I could not do it faster, is lot things at stake, are professionals who have families and dedicated to the company. The easiest decision would resign the employees (CF: 02) "

This manager comments on the decision to solve the team performance

problems. The system that he manages is not at his maximum contribution to the

company's performance, and the justification for not making a decision is based

on the dedication of time the individual in the company and his family. They may

be a valid reason, however, why justifying the inaction, or not solving the

problem? In this case, the manager is between two alternatives, first fire the

professional, and second, not to affect the relationship between the company

and loyalty of the employee. That is, it can be a real excuse, but it is serving to

justify not act to solve the problem. What would be the impediment to the

manager to identify other alternatives that could improve the performance of the

system? Why be between the process of firing and keep the person in the role?

The manager could assess what the causes of low performance first, then

generate several alternatives that could solve the problem. In my perception, this

manager stuck in a problem where the solution looks only for only two options; he

paralyzes working with the issue.

34

Another study participant comment that an employee from his team request for

him to decide, transferring to him the decision process, but that the employee

could choose the best course of action without his participation. While the

participant understood that would not be his role as a manager, he interferes and

responds to the request of the employee, what generates to the employee an

incentive to call the manager and not commit to a decision, even though the

employee should solve the problem.

"[...] I have a small team, you see, the person who met you at the front desk found that you should participate in a work safety lecture. As you have been here more than once, a subject he could care about it, called me, so I made the decision of what to do, I ended up talking to him what he had to do. "(RM1)

This position of the manager can have consequences: the first strengthens the

spectator posture, second doesn't help emancipate the team and develop skills to

be accountable for the procedure.

In a second interview with the director of the production area, he mentions that

two of his peers gave him feedback on a team building workshop, that he was

resistant to change and that this was creating difficulties to a problem solving.

The participant was describing an uncomfortable situation and was emotionally

down.

"[...] I know that we are here to address the problems, but at the last meeting with the CEO, these two co-workers reported that my area was hindering the implementation of a project ... they did not talk to me before reporting the matter to the CEO ... Perhaps because of the feedback, they gave me about me being resistance. "(CF2)

I asked if he felt resistant and he told me that he was conservative. I asked what

he was feeling about it, and he said that it made him upset and he would have a

talk with him the next day. I questioned about what he would talk with peers.

"[...] I will clarify, speak what the situation is compromising including the teams subordinate to us, we can not work like that." (CF2)

Reviewing the speeches in the interviews, I ask me about the focus of this

director in the process to solve the problem. What is the reason of the

35

understanding that director was resistant to change? Why did they need to

resolve this in an international meeting with the CEO?

The problem to be solved was not focused on the primary need, which could be a

review of some procedures to serve the customer better. Instead, he was

concerned to resolve the difficulties in relationships with peers and how it was

influencing the relationship between the subordinates. On the other hand, why

the other managers did not talk to him before speaking to the CEO? Of course,

the image of resistant can be a justification for this stance. The primary focus of

the resistance behavior it is keeping the technical posture of the production

director. He had already implemented similar solutions and expressed that he

knows what will succeed in this case and wants to prevent the company losses

implementing this "wrong" alternative. This attitude creates a sense impotence on

his pairs to solve the problem, which may generate a behavioral reaction to

disregard the director of the production area in the solution of the problem,

seeking directly the CEO of the company to try to implement their alternative to

solve the problem.

Therefore, it is clear that the system is performing below the standards. Not able

to resolve the issue in the appropriate decision forum, the level of the directors of

the operation in Brazil. On the other hand, there may be a CEO stimulus to solve

the issues in this way. However, in this case, the performance to address the

problem is still below the staff capacity. Therefore, stimulating a low level of

accountability at least in the reality of the operation located in Brazil.

Evaluation of preposition 2

In the interview speech also identified the importance of technical posture in

solving organizational problems. Interesting realize that this technical approach

appears in almost all managers interviewed for this research. In this sense, a

technical posture is a form of organizational that disregards important aspects

and focus on technical issues and then reducing the role of management as a

whole.

36

I classify this position as displacement, overlooking other needs that in principle

should be considered within the organizational role of the managers. For

example, the need to innovate to meet the needs of customers, the importance of

generating solutions that consider the interconnection and the connection

between the teams of the company in Brazil. Besides, the areas generate an

image of resistant to change to meet the needs of the current context of business.

May delay the implementation of solutions and thus making the performance

below the capacity of the Brazilian operation.

Figure 2 - Scheme of the effects of managers with technical posture on the organization's behavior in Brazil Source: Prepared by Author

Code Property Subcategory

It transfers the importance of creating value for the organization based only in a technical solution.

Displacement Technical Posture

Here always done this way, I know it will go wrong

Resistance “

37

Table 2 - The effects of managers with technical posture on the organization's behavior in Brazil Source: Prepared by the author The table provides an overview of the data identified in the interviews which show

the experience of the professionals involved with managers who take a technical

posture.

Based on this analysis I indicate the following corollaries:

C4: The technical posture influences managers attitudes to be under the level of

accountability required for the role.

C5: The technical posture of the managers can be a displacement signal,

transferring the importance to solving a particular problem to another with

technical characteristics within the comfort zone.

C6: The technical posture, when removes the power of the stakeholders involved

in the problem, builds an image of resistance hindering performance and the

accountability level of the manager role.

38

Spectator posture Q3: The Brazilian professional in organizations located in Brazil tend to wait the

team manager or project manager dictate what needs to be done.

In the example below, JC in one of his speeches mentions the difficulty of acting

of the team he manages.

"[...] its a hell, my team does not take decision for anything, the other day I had to deal with the breakdown of a machine. It was a common issue to be solved by some of my reports, but no one looks to the subject I had to solve my self with the maintenance personnel. "(JC)

Interesting to note that, as the other examples, the more the manager behaves

this way, the more the team behave as a spectator of facing a need for decisions

and solutions for the problem. The manager shall be aware of the actions and

decisions that subordinates should be involved. On the other hand, it fails to do

his role, explaining that the team does not make the role it could do. Thus, it

justifies not act in the expected level of accountability for his role as the team

does not respond as expected. The performance is reduced by the ability of the

professionals involved, in this case, performing lower than required by their role in

the organization.

What motivates the manager to continue to act this way? In this case, the

manager may be pressed internally to solve the problem in his way, or so aware

of the consequences of not solving the problem, acting in place of his

subordinate. When the pressure is internal, may be working with from a hidden

commitment (Kegan, 1982), believe that only he can solve the problem with the

necessary quality, this behavior can also justify technical posture. The manager

needs to show that technically and how to address the problem. In this case,

there seem to be forces that are mutually reinforcing. The employee expects the

manager speak that what has to be done, the manager, on the other hand,

supports the dynamic and tells what has to be done or even make the employee's

role. The two positions are strengthened. The more the manager responds to this

characteristic more the employee develops a spectator posture, and the more it

39

becomes a spectator, the manager has the urge to play the role of the team. The

perception of this dynamic is not clear, at least for the managers.

For some managers, as shown below, to engage in the activity it is a way to be

able to generate credibility, what else have to prove he/she can do what has to be

done. In other words, dealing with their anxiety to take the manager position, and

unconsciously, to show to the competence disregards his role as manager. In

most cases, a professional is promoted to manager because it showed technical

competence. The manager demonstrates that he or she is acting at the technical

level, from the pressure to solve the problems of staff disregarding his or her new

managerial role.

"[...] I received a promotion a short time ago, this means that some people who were my peers before, now reports to me, I need to get involved in getting respect from them" (JM1) "[...] I have the notion that I take this kind of behavior when I relate with people of a dominant position" (JM1)

Also, the technical posture can sometimes connect to the managerial style of

some managers, especially when they think they have the solution to problems,

may disregard the team's ideas.

Another important issue is the content of the talks so far; the talks are about the

activities of people, tasks, and little articulation of speech referring to the mission

of the role of individuals involved in solving the problem. In my understanding, the

language used by the manager in the former role, for example, the technical role.

It may be one reason for not articulating the repertoire to consider the mission or

the role of team member.

Evaluation of preposition 3

In the speech of the participants, I also identified a posture of waiting for

someone to indicate what needs to be done. This posture of waiting I named

spectator posture. The difficulty of risking and think about alternatives to solve the

problems leads to increased anxiety, a way to reduce this anxiety is waiting for

40

someone to indicate what should be done, waiting for an indication of the

managers that they report. The direct reports project power to the manager that

does not seem to exist.

The professional is closer to the problem and seems to be better able to address

and lead the process of implementation of the solutions for the business to have

the desired performance. One way to reduce anxiety is transferring personal

power intermediated by own role to a hierarchical higher stance. The

establishment of justifications accompanies this spectator posture for not acting,

that is, a true apology. These justifications it is for he/she not working on the

problems and dilemmas presented by the organizational context.

Figure 3 - Scheme of subcategory spectator posture and the relationship with real excuses and dealing with anxiety Source: Prepared by Author

Code Property Subcategory

Reducing anxiety when they have no idea how to solve the problem

Dealing with anxiety Spectator Posture

Justifications as an excuse for not acting.

True justifications “

41

Table 3 - Dealing with anxiety of the role and true excuses Source: Prepared by the author

Based on the analysis I indicate the following corollaries:

C7: The Brazilian manager in this study, works with technical posture to reduce

the level of anxiety of the role, generating spectator posture.

C8: Those involved in problem-solving, team and manager, demonstrate

victimhood in their role when they encounter limitations and difficulties to solve

the problem causing poor performance in the system.

42

Self overvaluation and victimhood P4: The professionals in the exercise of his/her manager role tends to indicate

that others are less accountable than him or herself.

Participants when I asked about the concept, tend to relate accountability to

responsibility, demonstrating little knowledge about the concept and the

relationship with the role. For the focus group, I decided to introduce the concept

and then ask them to evaluate to zero (0) to (10) the degree of accountability, and

zero for the lowest level of accountability and ten for maximum accountability

level. The two focus groups ranked the highest personal accountability comparing

to the organization as a whole. That is, individuals are supposed to be more

accountable than the organization; this indicates that people realize that there is a

development space for the accountability mindset in the organization. Also, this

evaluation process itself demonstrates the difficulty in taking the accountability of

the situation, to change the mindset of the organization which the individual is

involved. In other words, reinforcing the idea that the system has a low level of

accountability.

"[...] I realize that people do not take the consequences of the actions and behaviors of the other teams. Younger business people do not understand the business and proposes processes that hinder the result. [CAG1]

The above statement is the expression of the opinion of others who participate in

the focus group. In the speech, it appears the mentality of silos. The problem is

located off the team. The performance could be better if the members of other

groups did not interfere. The displacement of the cause of the problem to another

area that I can understand as a social defense, which may present dysfunctions

that harm to the overall performance of the organizational system. In this sense, a

way to anticipate the potential problems of having to account for poor

performance, generate content for victimization with justifications. Demonstrating

this way, low level of accountability. Not having to answer about the performance

itself, disregards reflection on the difficulties, avoiding dealing with the anxiety of

being evaluated with low performance.

43

The need for a social defensive process may create a mentality of silos. One way

to defend against the role anxiety and to deal with the difficulties to solve

problems and achieve the desired performance for the company. To the extent

that sees only problems in other areas, transferring attention and possible

charges inherent in the realization to another area or individuals, as if it were

possible. This process seems to be a pre-victimization, as a preparation speech

not to take accountability for their performance in their role in addressing potential

problems that may occur.

"[...] Here on business, some people, because they are very experienced, that can not justify implementing an innovation, because they already know what will happen, and in the past, tried something else and did not work. When instead of preventing the implementation, why they are not involved in the solution,...this harms our performance "(C2)

In addition to reinforcing the silos, as a process of pre-victimization, there is a

self-overvaluation of the actions of managers at the same level and a devaluation

of the performance of the superordinate level. It can also be considered a

process of pre-victimization, as a justification to wait for what the manager will do

in this case aligned with the spectator posture. The reason is that in the end, the

manager will take a different decision from that indicated by them, and possibly of

a lower quality than the team expected. See a speech that shows the discourse

of several managers.

"[...] They take no decision, we do a job to deal with the succession issue, and at the end of the day the decision is made in a disorderly manner and with little care, it is always like that" (A1) "[...] Lack direction and the managers position themselves about the company's direction, the pump always blows up in our hand" (M1)

One way of dealing with the anxiety itself is overestimating his ability to solve the

problems, blaming others and overvaluing an inability of then. This behavior

influences people who are involved with problem-solving or decision-making. In

my view, can create difficulties in addressing organizational key issues and

destroy value and harm the overall performance of the system, thus reduce the

accountability and can suck all system to a mediocre position from the point of

view of desired organizational performance.

44

Thus creating conditions to justify the bad result. It is not only justification for the

others but also a justification for him as a way to support the existence and the

inability to deal with the real world.

In this case, the individual pays more attention to disability than the possible

diversity of the organization of the group. In my perception disregards diversity

and at the same time the ability to perform and innovate using the different

capabilities and skills based on this team profiles diversity in the organization.

Evaluation of the preposition 4

In the data of the professionals interviewed speech I also identified a self-

overvaluation posture of their ability to solve problems and also accountability.

Professionals from other areas or the team itself do not have the same attitude

toward the problems that the professional interviewed. In my perception, this self-

overvaluation is a response to anxiety itself to handle future. This self-

overvaluation can be the basis for processes of this victimization for possible

future problems in which the person is not in a condition to solve the problem or

the organizational dilemma.

One way to find somebody to blame before the problem occurs I named this

process of pre-victimization. This process is accompanied by an attitude of

disregard the ability of other people in the team and the diversity available to

solve problems; once an individual has less ability to address complex issues that

need to be evaluated several dimensions to achieve an appropriate solution and

generate the desired performance by persons in the organization. That is, the

process of pre-victimization and to disregard the diversity of capabilities of other

individuals is a low accountability element in the organization.

45

Figure 4 - Scheme of subcategory of self-overvaluation and social defenses Source: Prepared by the author

Code Property Subcategory

Overestimates own abilities as a basis for pre victimization

Pre victimization Self overvaluation

Disregards the diversity of profiles of individuals and the organization's professional capacity

Disregarding the

diversity

“

Table 4 - The subcategory Self-overvaluation - Laying the groundwork for victimization and disregarding the diversity of capacity staff Source: Prepared by Author

Corollaries C9 - The process of self-overvaluation the ability of their area and devalue the

ability of other areas is a pre-victimization discourse, generating spectator

posture and little involvement with the solution of the problems.

46

C10 - The process of self-overvaluation disregards the capacity of staff and

consequently reduces the problem-solving capabilities and to deal with dilemmas

in the organizational environment.

47

Overview analysis

The objective of this thesis is to identify as professionals, with the role of

management or leadership, systemic and psychodynamic to take accountability in

organizations located in Brazil in problem-solving and organizational dilemmas. In

this research, whereas the opposite or the lack of accountability is the victim

behavior, and that accountability is based on a maximized attitude of leadership,

sought to research the precedents conditions to victimhood that made up the lack

of accountability in the organizational environment in companies in Brazil.

Understanding that the individual presenting victim posture in the circumstances

fails to act in maximized state role, i.e., accountability.

From the discourse analysis of the professionals interviewed, it was possible to

identify four antecedents to the victim posture; these records are directive

leadership style, self-overvaluation, spectator posture, and technical posture.

In directive leadership style, Brazilian professionals who hold management role

when to relate to managers who present the directive leadership style tend not to

act in the role as manager, also tend to act with directive style, but excluding staff

and influences a large part of this team act in the same way. At the same time

complain about the attitude of the French manager presenting evaluations of the

decisions were that is not correct and disregard evaluation of Brazilian

professionals. The professionals work without commitment about the solution

proposed by the CEO, while the team does not consider other ways of doing

things to generate valid alternatives to solve the problems identified in Brazil.

They see the CEO just like someone that hinders but at the same time feel

paralyzed and struggling to find alternatives to solve the company's problems.

This dynamic I named contagion effect. Much of professionals in Brazil

concerned with the issue tend to complain and paralyze on the context.

Another antecedent was identified self-overvaluation, where professionals

overvalue their skills and identify lack of accountability in other professionals, or

the same team or other teams of the company. This overestimation of their

capabilities is characterized as a pre-victimization process. One way of dealing

48

with anxiety generated by the manager role in coping difficulties, problems, and

dilemmas, difficult to find solutions to the problem. It also disregards the diversity

of profiles and skills of team members and other related areas in solving

problems, reducing the ability to perform and generate business results.

In the third antecedent, spectator posture, stems from the difficulty of taking risks

and thinking about alternatives to address and solve problems, such a situation

arising from the accountability of the role, creates anxiety. One way of dealing

with anxiety is to wait for the decision of someone, usually the boss, someone

that the individual reports. The professional, usually in the manager function,

transfers the power to solve problems, to solve the dilemmas to his/her boss in

the hierarchy. Interestingly, the individual disregards his position about the

problem, which their power may be even greater than the manager he/she

reports, but nevertheless transfers this authority to the manager, generating a

spectator posture of events. My understanding of this process is that the

individual seek to reduce anxiety when she/he feels when faced organizational

problems and often do not know how to solve. Another finding is that the

individual justifies his/her difficulty to act with real excuses, but excuses that can

paralyze. The degree of accountability is reduced. This situation leads to a

reduction of system performance levels.

The fourth antecedent identified in the research is the technical posture of the

manager. The technical posture has two properties: displacement and resistance.

The first property the interviewee professional has a tendency to assume a

technical posture that transfers the importance of creating value for the

organization of their manager role to identify technical solutions to the problem

and the team has available technicians who can perform this role. This role shift

can enlarge the paralysis on the issue, on the one hand, generates an image that

the manager does not believe on technicians or professional who has the

technical function to solve, and creates an image for practitioners in the other

areas than the manager who presents this technical approach is resistant to

change. The idea that he or she always knows what can go right and what can go

wrong, based on his/her technical experience. This attitude impacts the

49

performance of system by decreasing the degree of staff accountability and areas

related to solving the problem or dilemma.

Figure 5: Theoretical scheme of the overall analysis of data Source: Prepared by Author

From the four propositions, I identified ten corollaries that explain the antecedents

of the victimhood in the case of Brazilian managers working for a company

located in Brazil. The ten corollaries are:

C1: The business manager, when experiencing a relationship with managers who

act in a directive style, demonstrates victim posture. Accountability appears

lowered and with regression characteristics when considering his/her role within

the company.

C2: The managers shows splitting behavior, understanding the direction of the

manager as something that only adversely affects their activities. Can not get the

positive side of the decision, alternatives or opportunities.

50

C3: The dynamics that involve directive style, splitting, tends to generate a

contagion effect in the context of this relationship between the individuals that are

working in the solution of the problem.

C4: The technical posture influences managers attitudes to be under the level of

accountability required for the role.

C5: The technical posture of the managers can be a displacement signal,

transferring the importance to solving a particular problem to another with

technical characteristics within the comfort zone.

C6: The technical posture, when removes the power of the stakeholders involved

in the problem, builds an image of resistance hindering performance and the

accountability level of the manager role.

C7: The Brazilian manager in this study, works with technical posture to reduce

the level of anxiety of the role, generating spectator posture.

C8: Those involved in problem-solving, team and manager, demonstrate

victimhood in their role when they encounter limitations and difficulties to solve

the problem causing poor performance in the system.

C9 - The process of self-overvaluation the ability of their area and devalue the

ability of other areas is a pre-victimization discourse, generating spectator

posture and little involvement with the solution of the problems.

C10 - The process of self-overvaluation disregards the capacity of staff and

consequently reduces the problem-solving capabilities and to deal with dilemmas

in the organizational environment.

51

VI. Limitations of this research

We can identify as a limit of this study the number of interviews with managers.

As a research strategy sought to identify the company that allowed to talk at least

two levels of the hierarchical structure, i.e., two different levels of management.

The objective of this strategy was to find the various impacts of managers in

exercising their role to determine the relationship of this exercise with

accountability mindset and the behavior and attitudes that show the systemic

psychodynamic conditions involved.

Another limitation has to do with the research being carried in only one company.

My initial goal was to understand the Brazilian reality as the accountability

mindset. Of course, it is necessary to search several other companies to confirm

the corollaries identified in this study. Moreover, to affirm we can generalize these

characteristics found in the study, it is necessary to compare similar research with

managers in other cultures in other countries. The size power distance mentioned

by Hofstede (2001), may be a reference for research with this characteristics.

Countries with high power distance as the research of Hofstede (2001) show

similar behavior those found in research in Brazil about the mindset of

accountability?

Other combinations could be searched, for example, the culture of the

headquarters country and the effect in companies in the local culture where the

businesses are located. In Brazil, it has a broad range of foreign corporations.

This research, by its limitations, focused on a French source company, with a

plant, not Brazil. What would be dominant for this topic, the origin of the company

or the country that hold the operation?

Another limitation is the methodological choice of qualitative research. To be able

to generalize, it indicated the methodological process to consider a larger sample

than used in this qualitative research. A possible alternative would be to

statistically test the guiding corollaries in a population of managers and other

companies.

52

I understand that the characteristics identified in this study may encourage and

motivate other researchers to develop research that can expand the knowledge

on this subject in the various other cultures in the world.

53

VII. Future research Research on accountability in Brazil can progress to the discussion of ethics and

morals. What would be the impacts of this mindset on ethical and moral issues in

Brazilian society? Possibly the characteristics that affect the accountability in

Brazil would not be confined to managerial actions devoid of ethical reflection. In

this research, we focus on the discourse of managers and their interactions with

individuals and with solutions to problems and innovation. Therefore, the

reflection was limited to the content contained in the speech of people surveyed

within the company.

Interestingly, in that managers talk every day the ethical and moral issue does

not appear explicitly. It might be because of the questions asked in this survey, or

something to be researched in the future. What is the relationship of Brazilian

managers in an ethical and moral dimension of accountability? This aspect could

help to expand the role of the manager and his/her relationship with

organizational reality. The manager who has no ability to visualize or imagine the

consequences of actions or inactions arising from his/her role can cause serious

problems in the system's reputation and affect individuals and stakeholders

involved in the organizational intent. Research in this direction would be of great

value to organizations and society in general.

This research was exploratory nature and need further studies to generate robust

on issues identified by this thesis. It is important that other researchers could

extend the scope of the companies surveyed and confirm the differences or

similarities in samples held in other organizations located in Brazil and they have

to respond to companies outside Brazil.

Further research could also be conducted in other countries with characteristics

of different cultures from Brazil. Being able to generate comparisons and help

identify development and learning processes that can handle the different styles

and backgrounds of managers in the world.

54

VIII. Conclusions What motivated this research was to seek the advancement of knowledge in the

area of accountability in the Brazilian culture. The perception stimulated the

challenge that the behaviors that Brazilians have in companies located in Brazil,

as well as in society as a whole, have a low level of accountability. Moreover, the

absence of the word accountability in the Portuguese language spoken in Brazil,

but above all the lack of articulation of this concept on the day of the Brazilian.

I sought to understand with professionals, with the role of management and

leadership, systemic psychodynamic aspects to take accountability in

organizations located in Brazil in problem-solving and organizational dilemmas.

The review of the literature on accountability, Brazilian culture, systemic and

psychodynamic concepts, led me to choose the study path back to the symbolic

interaction and understanding of the intersubjective universe of individuals

involved with the phenomenon being studied. I understood that the qualitative

analysis methodology would provide the condition for reconstruction of the

experiences of managers in the exercise of their role.

I turned to understanding the manager's role concerning the problems faced and

dilemmas in management. I understood that it is essential to understand this role

in determining the organizational characteristics and the impact on the

environment in which it operates, since the interactions with staff other

stakeholders involved in the exercise of their role. The importance of

understanding the aspects related to accountability mindset prompted me to

pursue the project.

Thus, from the context of the initial inquiries and connection with the research

problem, we formulate the aim of this thesis as follows: identify, as professionals,

with the role of management or leadership, systemic aspects and psychodynamic

to take accountability in organizations located in Brazil in problem-solving and

organizational dilemmas.

55

The experience of the managers interviewed indicated that the explanations of

how they relate to the accountability mindset and psychodynamic systemic

dimensions need to consider inter-subjective aspects that consider the

environment and interactions between employees involved in problem-solving

and organizational dilemmas.

From the data collected from these professional managers, it was possible to

analyze the complexity of the current dynamics between the manager and the

various levels of the organization, as a team, pairs within the organizational

context. Leading to understanding what the antecedents of victimhood that

minimizes the ability of individuals be a protagonist, and therefore show the

accountability mindset.

The antecedents as directive leadership style, spectator posture, and technical

posture are directly related to the concepts of external locus of control

(Trompennars, 1991), confirming their studies and identified that Brazilians tend

to make decisions based on externally localized references. They also indicate

that the Brazilian national culture has an effect on the allocation of power shifted

own role for the manager role, according to the dimension power distance

(Hofstede, 2011; Tanure, 2005).

The systemic psychodynamic point of view, in anxiety management process in

the role of the Brazilian manager, to deal with the problems and organizational

dilemmas, they can face the situation by showing the splitting identifying only the

downside part of the effects of the relationship with their managers and

organization of the decision-making process (Menzies Lyth, 1959, Hirschhorn

1988; Kets de Vries, 2011; Cheak & Kets de Vries, 2014; Melanie Klein, 1946).

Or, the displacement when the individual moves from the essential elements of

the problems to a different dimension in this case based on technical posture

(Cheak & Kets de Vries, 2014).

In literature, one of the fundamental concepts of this research was based on

Bazalgette(2011) accountability definition, where the author describes

accountability as the individual's ability in his/her role of contributing to their

56

maximum performance for the highest performance for the system. Also, the

person who assumes his/her empowerment (Forrester, 2000) as little may

exercise his/her accountability. The spectator and technical posture of the

Brazilian manager on organizational problems and dilemmas make

empowerment less assumed.

The professionals expect someone who has the power conferred. And then they

can be mobilized to address what needs to be solved using the tasks indications.

On the other hand, without references from the purpose or mission of the area or

the role of the manager, the professional acts from an external locus of control

(Trompennars, 1997).

We can see that the manager gives up his/her empowerment and uses the true

excuses often for not acting. So also disregards the consequences of inaction to

his/her role as manager. In this sense, the manager seems to be responsible for

the activities, and there is no one accountable for the outcome, purpose and

consequences of actions and inactions.

This research is not exhausted all the possibilities of advancement of theoretical

knowledge on the subject. The characteristics of the methodology used in this

thesis are to be open and with the possibility of incorporating new discoveries,

variations and extensions of the explanatory power of these findings.

The continuation of this research can be guaranteed from the method used, and

the reliability of the proposals is based on characteristics of the data identified in

the discourse of the professionals interviewed in the chosen company.

Internal validity was based on the depth of analysis used in the method. So, other

researchers can expand this search with other issues related to the role,

victimhood, and accountability.

I suggest that the propositions and corollaries could be statistically tested in a

representative sample of the population of Brazilian managers. Future research

57

can explore the accountability issue in its relationship with ethics and morals and

the impact and consequences of actions towards stakeholders.

58

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Appendices

Appendix 1: Professionals interviewed

An initial conversation starting with the HR Director and President of the

Company's operation in Brazil to discuss the professionals to be interviewed. The

HR director presented the names of the Directors of the business areas direct

reporting to be invited for interviews. All directors and company managers were

invited to interviews and focus groups.

1. Claudio Ferreira, industrial director (CF): Man, 42, an engineer, worked 20

years in the business, married, two children.

2. Sofia, commercial director (S): Female, 45, managing companies, working 16

years in business, married, one daughter.

3. Clovis, Chief Financial Officer (C): Man, economist, 40, works two years in the

company, married, one child.

4. Fernanda, financial manager (F): Female, 36, works five years in the company,

married, two children

5. Antonio, controllership manager (A) Male, 41, working seven years in

business, married, one child

6. Francisco Albuquerque, plant manager (FA): Man, 56, engineer, worked 22

years in business, married, two children and two grandchildren

7. Cristina Limonde, commercial manager (CL): Female, 35 years,

communication, 15 years of business, single

8. José Roberto, human resources manager (JR): 52, administrator, working two

years in business, married, three children

9. Carla Antunes, presidency Secretary (CA): 50, Administrator, working seven

years in business, one daughter

10. Joaquim Russo, logistics manager (JR): Man, 39, engineer, worked 12 years

at the company, two children

11. Marina, supply manager (M): Female, 32, Administrator, working six months

in business, single.

64

12. John Carlos manager decoration (JC): Male, 39, an engineer, worked 13

years at the company, married

13. Francisco Caetano, product manager (HR): Male, 36, administrator, working

12 years in business, married, one child

14. Mauricio Manzorra, technology manager (MM): Man, Technology, 32, works

two years in the company, married

15. Pedro Peixoto, commercial manager (PP): Man, propaganda, 28, works to 3

years in business, single

16. Silvio Leite, quality manager (SL): Man, engineer, 31, works at two years,

single

17. Rogério Salgueiro, Marketing Manager (RS): Man, communication, 36,

working seven years in business, married, one child

18. Carlos Benedito, project manager (CL): Man, economist, 40, works 12 years

in business, divorced

19. Roberto Machado, expedition manager (RM): Man, accounting, 45, works to

9 years in business, married, three children

20. Fernando Costa, process manager (HR): Man, administrator, 42, works to 4

years in business, divorced

21. Simone Velasquez, Commercial Manager II (SV): Female, designer, 32,

works in the company six years, married

22. Carlos Alberto Gallardo, manager production (CAG): Man, administrator, 36,

works eight years in business, single

23. Gustavo, technology manager, II (G): Man, Technology, 42, works 12 years

of the company, married, three children

24. Jose Maria, production manager II (JM): Man, 52, maintenance technician,

working 18 years in business, married, two children, one grandchild

25. Maria Eduarda, HR manager (ME): Female, 33, Administrator, working five

years in business, single

26. Marcelo Webber, accounting manager (MW): Man, 42, economist, working

seven years in business, married

65

Interview guide for managers Questions for the interviews Between 0 to 10 where you think is the team's contribution to the performance of

the company? 10 being the highest possible contribution, and 0 no contribution.

(Balzagette, 2011).

What are the constraints to get the maximum contribution?

What are the consequences when the contribution is expected from whom?

The purpose of the question is to explore the perception of contribution to the

system, given that accountability, as Balzagette (2011), is considered the

maximum individual contribution to the system he is involved. Questions for focus group: From 0 to 10 which the degree of accountability shown by our experts? Being 10,

maximum accountability and 0 maximum victim posture.

What are the limitations for the company to have as much accountable posture?

What contributes to the professionals of the company can be more accountable?

Is question is made after presenting the concept of accountability presented in

this thesis. The purpose of the issue is to identify constraints and gaps to act as

accountability mindset.