Authority, Accountability and Accounting

Tony Berry

Chapter 5 in Critical Perspectives in Management Control, 1989, pp 63-78 from Palgrave Macmillan

Abstract: Abstract A central role of accounting has been and is to support the processes of accountability, whether of individuals, groups or organisations. This idea of accountability is normally embedded in relationships where the person of lower status is accountable to the person of higher status. Mutual or reciprocal accountability does not get much attention, in the literature of management control or, indeed, in the literature of organisations. Such Accountability, from one level to another, is a characteristic of hierarchies.

Keywords: Ideal Type; Form Authority; Work Style; Mutual Accountability; Power Distance Index (search for similar items in EconPapers)
Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07658-1_5

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DOI: 10.1007/978-1-349-07658-1_5

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