The interplay of accounting, accountability and governance

Garry D. Carnegie and Christopher J. Napier

Chapter 1 in Handbook of Accounting, Accountability and Governance, 2023, pp 14-24 from Edward Elgar Publishing

Abstract: This chapter addresses the interplay of accounting, governance and accountability. After an introduction, the chapter reviews relevant prior literature that examines how accounting, accountability and governance inter-relate both generally and in specific contexts. The key concepts of the Handbook (accounting, accountability and governance) are introduced and the key interconnection points between these elements are considered. Understanding the interaction between these elements in the organizational and social contexts in which they operate is essential for the success of organizations, people and nature, as well as global stability and sustainability. Accounting, accountability and governance are not merely abstract values. Given the interplay of these elements, they shape and change the contexts in which we live, work and play and, moreover, impact human behaviour, organizational and world culture, as well as organizational and social functioning and development.

Keywords: Business and Management; Economics and Finance (search for similar items in EconPapers)
Date: 2023
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