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Handbook of Accounting, Accountability and Governance
This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. An expert group of contributors addresses a diverse range of organizations and settings and investigates new ways of holding organizations and their managers accountable, not just for financial but also for social and environmental performance.
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Critical Acclaim
Contributors
Contents
More Information
This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe.
The health of organizations, both financial and moral, and the success and stability of share markets and other markets is premised on relevant and reliable accounting information, proper accountability, and good governance. Chapters address a diverse range of organizations and settings and investigate new ways of holding organizations and their managers accountable, not just for financial but also for social and environmental performance. Effective accounting, accountability and governance are seen as requiring not just technical practices but also social and moral practices. Emphasizing their interconnectedness is necessary to achieve better outcomes for organizations, society and the planet.
This expansive Handbook will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business. It will also be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge.
The health of organizations, both financial and moral, and the success and stability of share markets and other markets is premised on relevant and reliable accounting information, proper accountability, and good governance. Chapters address a diverse range of organizations and settings and investigate new ways of holding organizations and their managers accountable, not just for financial but also for social and environmental performance. Effective accounting, accountability and governance are seen as requiring not just technical practices but also social and moral practices. Emphasizing their interconnectedness is necessary to achieve better outcomes for organizations, society and the planet.
This expansive Handbook will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business. It will also be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge.
Critical Acclaim
‘This compelling collection of chapters explores the triad of accounting, accountability and governance in all its variety – its history, practice, context and direction. Editors, Garry Carnegie and Christopher Napier, have assembled a group of leading scholars who provide many rich and diverse perspectives. At a time when the ability of democracy to “hold power to account” appears fragile, this Handbook provides an essential, perhaps urgent, resource and a gateway for scholars and policy makers alike.’
– Michael Power, London School of Economics and Political Science, UK
‘The editors of this book have put together an impressive line-up of contributions, providing a novel understanding of accounting, accountability, and governance from a plurality of countries, experiences and theoretical perspectives. Going beyond stereotypical views, they vividly capture the full breadth, depth, and complexity of challenging issues where governance, accountability and accounting intersect.’
– Ileana Steccolini, University of Essex, UK, and Bologna University, Italy
‘This is an overdue reference focussing on the critical links between governance, accountability and the roles of accounting. It presents an excellent balance between scholarly and practical perspectives on the concept of governance, and recognises a diversity of viewpoints through rich contextual examples. The Handbook delivers a timely resource for researchers and educators concerned about our society, and the accountability of organisations within it.’
– Carol Tilt, University of South Australia
‘The Handbook of Accounting, Accountability and Governance by Garry Carnegie and Christopher Napier is a must-reference source for academics and students who want to explore the past, present and possible futures for these important concepts in theory and practice. The editors have assembled 21 excellent chapters authored by some of the leading researchers in the accounting, accountability and governance fields.’
– James Guthrie, Macquarie University, and Member of the Order of Australia (AM)
– Michael Power, London School of Economics and Political Science, UK
‘The editors of this book have put together an impressive line-up of contributions, providing a novel understanding of accounting, accountability, and governance from a plurality of countries, experiences and theoretical perspectives. Going beyond stereotypical views, they vividly capture the full breadth, depth, and complexity of challenging issues where governance, accountability and accounting intersect.’
– Ileana Steccolini, University of Essex, UK, and Bologna University, Italy
‘This is an overdue reference focussing on the critical links between governance, accountability and the roles of accounting. It presents an excellent balance between scholarly and practical perspectives on the concept of governance, and recognises a diversity of viewpoints through rich contextual examples. The Handbook delivers a timely resource for researchers and educators concerned about our society, and the accountability of organisations within it.’
– Carol Tilt, University of South Australia
‘The Handbook of Accounting, Accountability and Governance by Garry Carnegie and Christopher Napier is a must-reference source for academics and students who want to explore the past, present and possible futures for these important concepts in theory and practice. The editors have assembled 21 excellent chapters authored by some of the leading researchers in the accounting, accountability and governance fields.’
– James Guthrie, Macquarie University, and Member of the Order of Australia (AM)
Contributors
Contributors include: Abdullah Almulhim, Mohammed Alomair, Thankom Arun, Junaid Ashraf, Jill Atkins, Leopold Bayerlein, Nicola Beatson, Enrico Bracci, Niamh M. Brennan, Garry D. Carnegie, Nieves Carrera, Stewart Clegg, Ana Conceição, Francesca Cuomo, Paul de Lange, Matthew Egan, Ann-Christine Frandsen, Andrew Goddard, Darlene Himick, Keith Hoskin, Kelum Jayasinghe, Kaiying Ji, Gabriel Kaifala, Martin Kelly, Collette E. Kirwan, Alessandro Lai, Giulia Leoni, Mariannunziata Liguori, Maria Major, Karen McBride, Christopher J. Napier, Brendan O’Connell, Lee Parker, Christoph Pelger, Nadra Pencle, Stephanie Perkiss, Ronita Ram, Neeta Shah, Teerooven Soobaroyen, Riccardo Stacchezzini, Meredith Tharapos, Marco Trombetta, Eija Vinnari, Amanda Wilford, Alessandro Zattoni
Contents
Contents:
Introduction to Handbook of Accounting, Accountability and Governance
Garry Carnegie and Christopher Napier
Part I. Past and present perspectives on accounting, accountability and governance
1. The interplay between accounting, accountability and governance
Garry Carnegie and Christopher Napier
2. Historical overview of governance and its relationship with accountability and governance
Alessandro Lai, Giulia Leoni and Riccardo Stacchezzini
3. Codes of governance
Francesca Cuomo and Alessandro Zattoni
4. Boards of directors and governing bodies
Niamh Brennan and Colleen Kirwan
Part II. Mechanisms for accounting, accountability and governance
5. Accounting, accountability and governance: the roles of financial reporting
Christoph Pelger
6. Mechanisms of accountability and governance: management accounting and control
Maria Major, Ana Conceição and Stewart Clegg
7. Mechanisms of accountability and governance: audit, assurance and internal control
Nieves Carrera, Marco Trombetta and Amanda Wilford
8. Paradigm shift or shifting mirage? The rise of social and environmental accountability
Jill Atkins and Karen McBride
Part III. Accounting, accountability and governance in diverse contexts and sectors
9. Accounting, accountability and governance in secondary markets
Neeta Shah
10. Accounting, accountability and governance in emerging economies: a development perspective
Thankom Arun, Junaid Ashraf, Kelum Jayasinghe and Teerooven Soobaroyen
11. Higher education governance and accountability in developing economics: the case of Sierra Leone
Lee Parker and Gabriel Kaifala
12. Public-sector accountability: a journey from performance measurement to performance governance
Mariannunziata Liguori and Martin Kelly
13. Accounting, accountability and governance in non-governmental organisations
Andrew Goddard
14. Accounting, accountability and governance in hybrid organisations
Enrico Bracci and Nadra Pencle
Part IV. New perspectives on accounting, accountability and governance
15. Islamic accounting, accountability and governance
Abdullah Almulhim, Mohammed Alomair and Christopher Napier
16. Counter-accounts, accountability and governance
Darlene Himick and Eija Vinnari
17. Spotlight accounting in the context of accounting, accountability and governance
Leopold Bayerlein and Stephanie Perkiss
Part V. What lies ahead for accounting, accountability and governance?
18. Accounting, governing, and the historical construction of the ‘governing subject’
Ann-Christine Frandsen and Keith Hoskin
19. Opportunities for deficient accountability through IFRS group accounting requirements
Matthew Egan, Kaiying Ji and Ronita Ram
20. COVID-19 and accounting, accountability and governance
Meredith Tharapos, Brendan O’Connell, Nicola Beatson and Paul de Lange
21. Prospects for accounting, accountability and governance
Christopher Napier and Garry Carnegie
Index
Introduction to Handbook of Accounting, Accountability and Governance
Garry Carnegie and Christopher Napier
Part I. Past and present perspectives on accounting, accountability and governance
1. The interplay between accounting, accountability and governance
Garry Carnegie and Christopher Napier
2. Historical overview of governance and its relationship with accountability and governance
Alessandro Lai, Giulia Leoni and Riccardo Stacchezzini
3. Codes of governance
Francesca Cuomo and Alessandro Zattoni
4. Boards of directors and governing bodies
Niamh Brennan and Colleen Kirwan
Part II. Mechanisms for accounting, accountability and governance
5. Accounting, accountability and governance: the roles of financial reporting
Christoph Pelger
6. Mechanisms of accountability and governance: management accounting and control
Maria Major, Ana Conceição and Stewart Clegg
7. Mechanisms of accountability and governance: audit, assurance and internal control
Nieves Carrera, Marco Trombetta and Amanda Wilford
8. Paradigm shift or shifting mirage? The rise of social and environmental accountability
Jill Atkins and Karen McBride
Part III. Accounting, accountability and governance in diverse contexts and sectors
9. Accounting, accountability and governance in secondary markets
Neeta Shah
10. Accounting, accountability and governance in emerging economies: a development perspective
Thankom Arun, Junaid Ashraf, Kelum Jayasinghe and Teerooven Soobaroyen
11. Higher education governance and accountability in developing economics: the case of Sierra Leone
Lee Parker and Gabriel Kaifala
12. Public-sector accountability: a journey from performance measurement to performance governance
Mariannunziata Liguori and Martin Kelly
13. Accounting, accountability and governance in non-governmental organisations
Andrew Goddard
14. Accounting, accountability and governance in hybrid organisations
Enrico Bracci and Nadra Pencle
Part IV. New perspectives on accounting, accountability and governance
15. Islamic accounting, accountability and governance
Abdullah Almulhim, Mohammed Alomair and Christopher Napier
16. Counter-accounts, accountability and governance
Darlene Himick and Eija Vinnari
17. Spotlight accounting in the context of accounting, accountability and governance
Leopold Bayerlein and Stephanie Perkiss
Part V. What lies ahead for accounting, accountability and governance?
18. Accounting, governing, and the historical construction of the ‘governing subject’
Ann-Christine Frandsen and Keith Hoskin
19. Opportunities for deficient accountability through IFRS group accounting requirements
Matthew Egan, Kaiying Ji and Ronita Ram
20. COVID-19 and accounting, accountability and governance
Meredith Tharapos, Brendan O’Connell, Nicola Beatson and Paul de Lange
21. Prospects for accounting, accountability and governance
Christopher Napier and Garry Carnegie
Index
