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Corporate governance, accountability and mechanisms of accountability : an overview
Author(s)
Date Issued
2008
Date Available
2011-04-26T10:22:07Z
Abstract
Purpose – This paper reviews traditional corporate governance and accountability research, to suggest opportunities for future research in this field. The first part adopts an analytical frame of reference based on theory, accountability mechanisms, methodology, business sector/context, globalisation and time horizon. The second part of the paper locates the seven papers in the special issue in a framework of analysis showing how each one contributes to the field. The paper presents a frame of reference which may be used as a 'roadmap' for researchers to navigate their way through the prior literature and to position their work on the frontiers of corporate governance research.
Design/methodology/approach – The paper employs an analytical framework, and is primarily discursive and conceptual.
Findings – The paper encourages broader approaches to corporate governance and accountability research beyond the traditional and primarily quantitative approaches of prior research. Broader theoretical perspectives, methodological approaches, accountability mechanism, sectors/contexts, globalisation and time horizons are identified.
Research limitations/implications – Greater use of qualitative research methods are suggested, which present challenges particularly of access to the “black box” of corporate boardrooms.
Originality/value – Drawing on the analytical framework, and the papers in the special issue, the paper identifies opportunities for further research of accountability and corporate governance.
Design/methodology/approach – The paper employs an analytical framework, and is primarily discursive and conceptual.
Findings – The paper encourages broader approaches to corporate governance and accountability research beyond the traditional and primarily quantitative approaches of prior research. Broader theoretical perspectives, methodological approaches, accountability mechanism, sectors/contexts, globalisation and time horizons are identified.
Research limitations/implications – Greater use of qualitative research methods are suggested, which present challenges particularly of access to the “black box” of corporate boardrooms.
Originality/value – Drawing on the analytical framework, and the papers in the special issue, the paper identifies opportunities for further research of accountability and corporate governance.
Sponsorship
Not applicable
Type of Material
Journal Article
Publisher
Emerald
Journal
Accounting, Auditing and Accountability Journal
Volume
21
Issue
7
Start Page
885
End Page
906
Copyright (Published Version)
2008 Emerald Group Publishing Limited
Subject – LCSH
Corporate governance
Managerial accounting
Web versions
Language
English
Status of Item
Peer reviewed
ISSN
0951-3574
This item is made available under a Creative Commons License
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04_22 Brennan Solomon Corporate Governance, Accountability and Mechanisms of Accountability.pdf
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