Type

Journal Article

Authors

J. (Jill) Solomon
Niamh Brennan

Subjects

Business

Topics
managerial accounting mechanisms of accountability corporate governance qualitative research methods management accountability mechanisms of governance corporate governance research

Corporate governance, accountability and mechanisms of accountability : an overview (2008)

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.
Collections Ireland -> University College Dublin -> Business Research Collection
Ireland -> University College Dublin -> School of Business
Ireland -> University College Dublin -> College of Business

Full list of authors on original publication

J. (Jill) Solomon, Niamh Brennan

Experts in our system

1
Niamh Brennan
University College Dublin
Total Publications: 106