Description
Book SynopsisThis 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 and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.
Trade Review‘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 D. Carnegie and Christopher J. 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 it also 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 D. Carnegie and Christopher J. 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)
Table of ContentsContents: Introduction to the Handbook of Accounting, Accountability and Governance 1 Garry D. Carnegie and Christopher J. Napier PART I PAST AND PRESENT PERSPECTIVES ON ACCOUNTING, ACCOUNTABILITY AND GOVERNANCE 1 The interplay of accounting, accountability and governance 14 Garry D. Carnegie and Christopher J. Napier 2 Historical overview of governance and its relationship with accounting and accountability 25 Alessandro Lai, Giulia Leoni and Riccardo Stacchezzini 3 Codes of governance 49 Francesca Cuomo and Alessandro Zattoni 4 Boards of directors and governing bodies 71 Niamh M. Brennan and Collette E. Kirwan PART II MECHANISMS FOR ACCOUNTING, ACCOUNTABILITY AND GOVERNANCE 5 Accounting, accountability and governance: the roles of financial reporting 99 Christoph Pelger 6 Mechanisms of accountability and governance: management accounting and control 119 Maria Major, Ana Conceição and Stewart Clegg 7 Mechanisms of accountability and governance: audit, assurance, and internal control 144 Nieves Carrera, Marco Trombetta, and Amanda Wilford 8 Paradigm shift or shifting mirage? The rise of social and environmental accountability 168 Jill Atkins and Karen McBride PART III ACCOUNTING, ACCOUNTABILITY AND GOVERNANCE IN DIVERSE CONTEXTS AND SECTORS 9 Accounting, accountability and governance in junior stock markets 196 Neeta Shah 10 Accounting, accountability and governance in emerging economies: a development perspective 215 Thankom Arun, Junaid Ashraf, Kelum Jayasinghe and Teerooven Soobaroyen 11 Higher education governance and accountability in developing economies: the case of Sierra Leone 237 Lee Parker and Gabriel Kaifala 12 Public-sector accountability: a journey from performance measurement to performance governance 258 Mariannunziata Liguori and Martin Kelly 13 Accounting, accountability and governance in non-governmental organizations 281 Andrew Goddard 14 Accounting, accountability and governance in hybrid organizations 306 Enrico Bracci and Nadra Pencle PART IV NEW PERSPECTIVES ON ACCOUNTING, ACCOUNTABILITY AND GOVERNANCE 15 Islamic accounting, accountability and governance 332 Abdullah Almulhim, Mohammed Alomair and Christopher J. Napier 16 Counter accounts, accountability and governance 349 Darlene Himick and Eija Vinnari 17 Spotlight Accounting in the context of accounting, accountability and governance 369 Leopold Bayerlein and Stephanie Perkiss 18 Accounting, governing, and the historical construction of the “governing subject” 398 Ann-Christine Frandsen and Keith Hoskin PART V WHAT LIES AHEAD FOR ACCOUNTING, ACCOUNTABILITY AND GOVERNANCE? 19 Opportunities for deficient accountability through IFRS group accounting requirements 424 Matthew Egan, Kaiying Ji and Ronita Ram 20 COVID-19 and accounting, accountability and governance 448 Meredith Tharapos, Brendan O’Connell, Nicola Beatson and Paul de Lange Contents vii 21 Prospects for accounting, accountability and governance 473 Christopher J. Napier and Garry D. Carnegie Index 489
