Baudot, Lisa; Dillard, Jesse; Pencle, Nadra - In: Accounting, Auditing & Accountability Journal 35 (2020) 3, pp. 598-626
Purpose: Building on the research program of Dillard and Brown (2015) and Dillard and Vinnari (2019), specifically related to an “ethic of accountability,” this paper recognizes accountability systems as key to how organizations conceptualize their responsibility to society. The objective...