Unpacking the knowledge dimensions of digital innovation: implications for accountability in public and private sectors during extraordinary times

Purpose – This study aims to explore what and how digital innovation, as a knowledge-based and multidimensional process, can be used to increase the accountability of public and private sector organizations during the COVID-19 pandemic. Design/methodology/approach – Taking an interpretivist approach, qualitative research is designed around Strong Structuration Theory (SST). A content analysis of relevant documents and semi-structured interviews focusing on the relationships between digital innovation and accountability in extraordinary times is conducted. Findings – The results show the existence of digital innovation barriers and facilitators that can have an impact on accountability during extraordinary times. The research highlights how managers of public organizations focus largely on the social dimension of knowledge (i.e., competencies shaped by collective culture), while managers of private organizations focus mainly on the human dimension of knowledge (i.e., skills gained through learning by doing). Research limitations/implications – The paper enriches the accountability literature by historicizing SST for extraordinary times and by utilizing a multiple-dimensional approach to digital innovation. Also, the work underlines specific strategies organizations could usefully adopt to improve accountability through digital innovation in the public and private sectors during extraordinary times.