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...

Purpose – The purpose of this paper is to distinguish between corporate accountability and corporate governance, explore the development of corporate accountability and examine the role of the tripartite audit function in securing this accountability. Design/methodology/approach – A...

Purpose – The purpose of this paper is to reflect on how the social-theoretical work of Pierre Bourdieu (1931-2001) could contribute to knowledge production on accountability. Design/methodology/approach – The paper draws on Bourdieu's conceptualisation of social practice in terms of a...