Samenvatting

This paper analyzes the impact of linguistic characteristics of accountability reports on public sector organizations. It does so by analysing hundreds of accountability reports by four public sector bodies using the linguistic tool LIWC. The research question is: what linguistic characteristics of accountability reports are related to a bigger impact on the evaluated organization? The impact of three strategic choices is assessed. First of all, the impact of strategic positioning. Authors of texts can maintain a position of power in the choice of language (high clout) and speak top down to the recipient or they can take a more egalitarian, face to face, position. Secondly, authors can choose to use many complex linguistic phrasings, with causal reasoning for instance, or they can opt for simpler texts. Finally, the text can be littered with emotional, positive and negative, wordings or can be set in a neutral tone. Our analyses suggest that more emotional accountability reports are consistently related to a better reception and seem to have more impact. This has important consequences both theoretically and practically, which are discussed in the paper.