Handbook of Accounting, Accountability and Governance

Book excerpt: This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. The health of organizations, both financial and moral, and the success and stability of share markets and other markets is premised on relevant and reliable accounting information, proper accountability, and good governance. Chapters address a diverse range of organizations and settings and investigate new ways of holding organizations and their managers accountable, not just for financial but also for social and environmental performance. Effective accounting, accountability and governance are seen as requiring not just technical practices but also social and moral practices. Emphasizing their interconnectedness is necessary to achieve better outcomes for organizations, society and the planet. This expansive Handbook will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business. It will also be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge.