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

‘The volume is not only useful for academic study, but also for shaping future-oriented practice and policy in organizations worldwide.’

• Contents:Introduction to the Handbook of Accounting, Accountability and Governance 1Garry D. Carnegie and Christopher J. NapierPART I PAST AND PRESENT PERSPECTIVES ON ACCOUNTING,ACCOUNTABILITY AND GOVERNANCE1 The interplay of accounting, accountability and governance 14Garry D. Carnegie and Christopher J. Napier2 Historical overview of governance and its relationship with accountingand accountability 25Alessandro Lai, Giulia Leoni and Riccardo Stacchezzini3 Codes of governance 49Francesca Cuomo and Alessandro Zattoni4 Boards of directors and governing bodies 71Niamh M. Brennan and Collette E. KirwanPART II MECHANISMS FOR ACCOUNTING, ACCOUNTABILITYAND GOVERNANCE5 Accounting, accountability and governance: the roles of financial reporting 99Christoph Pelger6 Mechanisms of accountability and governance: management accountingand control 119Maria Major, Ana Conceição and Stewart Clegg7 Mechanisms of accountability and governance: audit, assurance, andinternal control 144Nieves Carrera, Marco Trombetta, and Amanda Wilford8 Paradigm shift or shifting mirage? The rise of social and environmentalaccountability 168Jill Atkins and Karen McBridePART III ACCOUNTING, ACCOUNTABILITY AND GOVERNANCEIN DIVERSE CONTEXTS AND SECTORS9 Accounting, accountability and governance in junior stock markets 196Neeta Shah10 Accounting, accountability and governance in emerging economies:a development perspective 215Thankom Arun, Junaid Ashraf, Kelum Jayasinghe and Teerooven Soobaroyen11 Higher education governance and accountability in developingeconomies: the case of Sierra Leone 237Lee Parker and Gabriel Kaifala12 Public-sector accountability: a journey from performance measurementto performance governance 258Mariannunziata Liguori and Martin Kelly13 Accounting, accountability and governance in non-governmental organizations 281Andrew Goddard14 Accounting, accountability and governance in hybrid organizations 306Enrico Bracci and Nadra PenclePART IV NEW PERSPECTIVES ON ACCOUNTING,ACCOUNTABILITY AND GOVERNANCE15 Islamic accounting, accountability and governance 332Abdullah Almulhim, Mohammed Alomair and Christopher J. Napier16 Counter accounts, accountability and governance 349Darlene Himick and Eija Vinnari17 Spotlight Accounting in the context of accounting, accountability andgovernance 369Leopold Bayerlein and Stephanie Perkiss18 Accounting, governing, and the historical construction of the“governing subject” 398Ann-Christine Frandsen and Keith HoskinPART V WHAT LIES AHEAD FOR ACCOUNTING,ACCOUNTABILITY AND GOVERNANCE?19 Opportunities for deficient accountability through IFRS groupaccounting requirements 424Matthew Egan, Kaiying Ji and Ronita Ram20 COVID-19 and accounting, accountability and governance 448Meredith Tharapos, Brendan O’Connell, Nicola Beatson and Paul de LangeContents vii21 Prospects for accounting, accountability and governance 473Christopher J. Napier and Garry D. CarnegieIndex 489