Handbook of Accounting, Accountability and Governance

Edited by Garry D. Carnegie, Emeritus Professor, RMIT University, Melbourne, Australia and Christopher J. Napier, Professor of Accounting, School of Business and Management, Royal Holloway, University of London, UK

Contents:

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