Handbook of Accounting, Accountability and Governance (Research Handbooks on Accounting series)

his 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. It 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.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. Front Matter Copyright Contents Figures Tables Contributors Introduction to the Handbook of Accounting, Accountability and Governance PART I Past and present perspectives on accounting, accountability and governance 1. The interplay of accounting, accountability and governance 2. Historical overview of governance and its relationship with accounting and accountability 3. Codes of governance 4. Boards of directors and governing bodies PART II Mechanisms for accounting, accountability and governance 5. Accounting, accountability and governance: the roles of financial reporting 6. Mechanisms of accountability and governance: management accounting and control 7. Mechanisms of accountability and governance: audit, assurance, and internal control 8. Paradigm shift or shifting mirage? The rise of social and environmental accountability PART III Accounting, accountability and governance in diverse contexts and sectors 9. Accounting, accountability and governance in junior stock markets 10. Accounting, accountability and governance in emerging economies: a development perspective 11. Higher education governance and accountability in developing economies: the case of Sierra Leone 12. Public-sector accountability: a journey from performance measurement to performance governance 13. Accounting, accountability and governance in non-governmental organizations 14. Accounting, accountability and governance in hybrid organizations PART IV New perspectives on accounting, accountability and governance 15. Islamic accounting, accountability and governance 16. Counter accounts, accountability and governance 17. Spotlight Accounting in the context of accounting, accountability and governance 18. Accounting, governing, and the historical construction of the “governing subject” PART V What lies ahead for accounting, accountability and governance? 19. Opportunities for deficient accountability through IFRS group accounting requirements 20. COVID-19 and accounting, accountability and governance 21. Prospects for accounting, accountability and governance Index 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 and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.