Purpose – The primary purpose of the paper is to demonstrate how corporate responsibility and accountability could be fostered through monitoring and the involvement of governments in the regulation of firms. Design/methodology/approach – In considering why practices which stimulate...

Purpose – This paper aims to set out several of the key issues and areas of the inter-disciplinary field of visual perspectives on accounting and accountability, and to introduce the papers that compose this AAAJ special issue. Design/methodology/approach – This takes the form of a...

Purpose – This paper aims to review traditional corporate governance and accountability research, to suggest opportunities for future research in this field. Design/methodology/approach – The first part adopts an analytical frame of reference based on theory, accountability mechanisms,...

Purpose – The purpose of this paper is to examine how the Buddhist and Hindu people in non-Western societies perceive rational accountability practices in religious organizations, through their respective religious “spirit” and “beliefs” and in combination with broader structural...

Purpose – This paper seeks to extend understanding of how being responsible and accountable for performance impacts on control processes between organisations. Design/methodology/approach – The paper analyses empirical findings gathered from officers of two local education authorities about...

Purpose – This study aims to focus on the accountability of organizations to multiple stakeholders with differing interests and power, where there is an absence of accountability towards shareholders. Design/methodology/approach – Longitudinal field study via participant-observation....

Purpose – The purpose of this paper is to provide an account of corporate governance practices in Bangladesh. This paper demonstrates that the traditionalist culture mediates the rationalist/legalist framework of corporate governance in Bangladesh. Design/methodology/approach – A series of...

Purpose – The aim of this paper is to compare modern internal control systems with those in medieval England. Design/methodology/approach – This paper uses a modern referential framework (control environment, risk assessment, information and communication, monitoring and control activities)...

Purpose – The paper has a dual purpose, being to report on an interrogation of concepts and contexts of accountability used in the accounting literature and to illustrate the application of a qualitative data analysis software tool in this interrogation. Design/methodology/approach – A...