Corporate governance, accountability and mechanisms of accountability: an overview

Niamh Brennan () and J. (Jill) Solomon

Open Access publications from Research Repository, University College Dublin

Abstract: Purpose – This paper reviews traditional corporate governance and accountability research, to suggest opportunities for future research in this field. The first part adopts an analytical frame of reference based on theory, accountability mechanisms, methodology, business sector/context, globalisation and time horizon. The second part of the paper locates the seven papers in the special issue in a framework of analysis showing how each one contributes to the field. The paper presents a frame of reference which may be used as a 'roadmap' for researchers to navigate their way through the prior literature and to position their work on the frontiers of corporate governance research. Design/methodology/approach – The paper employs an analytical framework, and is primarily discursive and conceptual. Findings – The paper encourages broader approaches to corporate governance and accountability research beyond the traditional and primarily quantitative approaches of prior research. Broader theoretical perspectives, methodological approaches, accountability mechanism, sectors/contexts, globalisation and time horizons are identified. Research limitations/implications – Greater use of qualitative research methods are suggested, which present challenges particularly of access to the “black box” of corporate boardrooms. Originality/value – Drawing on the analytical framework, and the papers in the special issue, the paper identifies opportunities for further research of accountability and corporate governance.

Keywords: Corporate governance; Management accountability; Mechanisms of Accountability; Research; Corporate governance; Managerial accounting (search for similar items in EconPapers)
Pages: 22 pages
Date: 2008
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (97)

Published in: Accounting, Auditing and Accountability Journal, 21(7) 2008

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http://hdl.handle.net/10197/2906 Open Access version, 2008 (application/pdf)

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Journal Article: Corporate governance, accountability and mechanisms of accountability: an overview (2008)
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Persistent link: https://EconPapers.repec.org/RePEc:rru:oapubs:10197/2906

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