让我们重新审视责任制

IF 5.5 3区 管理学 Q1 BUSINESS, FINANCE British Accounting Review Pub Date : 2024-01-01 DOI:10.1016/j.bar.2023.101262
Gloria Agyemang
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引用次数: 0

摘要

2020 年杰出会计学术奖得主格洛丽亚-阿吉芒(Gloria Agyemang)于 2022 年 4 月在诺丁汉大学举行的英国会计与金融年度会议上发表主题演讲。本文探讨了 2020 年杰出会计学术奖得主格洛丽亚-阿吉芒(Gloria Agyemang)如何在其工作中研究问责制。本文通过分析她之前在公共部门问责制、非政府组织问责制以及社会和环境会计和跨大西洋奴隶贸易等其他背景下的问责制方面的研究成果,探讨了她是如何研究问责制的。论文认为,在对问责制的研究中,背景和对多个利益攸关方负责的必要性极为重要;但问责制的背景和利益攸关方需要包括那些隐藏在日常生活角落里的人。本文借鉴了 Rached(2016 年)称之为 "问责坐标 "的理论框架,该框架通过提供问责的最低限度定义,促进了扩展分析,从而扩大和深化了问责研究。它主张负责任的学者参与历史、当代和社会关键问题,并采用反会计方法重新审视问责制。
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Let's have a relook at accountability

2020 Distinguished Accounting Academic Keynote Address presented at the Annual British Accounting and Finance in April 2022, University of Nottingham.

This paper examines how Gloria Agyemang, the BAFA Distinguished Accounting Academic award winner of 2020, has studied accountability in her work. It does this by analysing her previous research contributions to public sector accountability, nongovernment organisational accountability, and accountability in other contexts such as social and environmental accounting as well as the Trans-Atlantic Slave Trade. It argues that in the study of accountability, context and the need for accountability to several stakeholders is extremely important; but accountability contexts and the stakeholders need to include those who are hidden in the recesses of everyday life. The paper draws on a theoretical framework that Rached (2016) refers to as “coordinates of accountability”, which by providing a minimalist definition of accountability facilitates an expanded analysis to broaden and deepen accountability research. It argues for responsible scholars to be engaged with historical, contemporary, and societally critical issues and to employ counter accounting methods to reexamine accountability.

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来源期刊
British Accounting Review
British Accounting Review BUSINESS, FINANCE-
CiteScore
8.60
自引率
3.90%
发文量
39
审稿时长
76 days
期刊介绍: The British Accounting Review*is pleased to publish original scholarly papers across the whole spectrum of accounting and finance. The journal is eclectic and pluralistic and contributions are welcomed across a wide range of research methodologies (e.g. analytical, archival, experimental, survey and qualitative case methods) and topics (e.g. financial accounting, management accounting, finance and financial management, auditing, public sector accounting, social and environmental accounting; accounting education and accounting history), evidence from UK and non-UK sources are equally acceptable.
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