Accountability Research

This book discusses (auto- )ethnographies of accountability, undertaken (in close collaboration) by a multinational group of accounting and organization theory researchers over a period of three years. The key assumption underlying the book is that accountability is inherently an identity- creating process where the study of account- making has to be done participatively, with radical openness to the one(s) being researched, as well as to their context. That openness we call ‘ethnography’. The values or assumptions inherent to the practices of account and identity-making, in a specific context, are what (auto- )ethnographies seek to describe and identify. These values and assumptions warrant critical, ethical reflection, and this is what the researchers presented here have tried to provide.

The chapters in this book all are mini- studies of relatedness. The scale of examination is intimate; the reflections provided by the researchers are mainly methodological.

This book is of interest to accounting and organization theory students and scholars who believe that accountability can fruitfully be studied through (auto-) ethnography. The book extends currently existing views on how accountability can be handled and discharged between researchers and their researched, when local, intimate settings are studied.

Hugo Letiche is Research Professor at ISTEC Paris France and Professor Emeritus at the UvH Utrecht (NL). He is also a Visiting Professor at Nyenrode Business University, Breukelen, the Netherlands. He received his doctoral degree in conflict psychology from Leiden University in 1976 and obtained his doctorate degree from the Free University of Amsterdam in 1984. His research is phenomenologically and ethnographically informed and focuses on in-practice responsibilization and accountability. He has written and co-edited some 20 books and contributed to some 40 more.

Ivo De Loo is Professor of Management Accounting & Control at Nyenrode Business University, Breukelen, the Netherlands. He received his doctoral degree in quantitative economics from Maastricht University in 1995 (cum laude) and obtained his doctorate degree from the Open University of the Netherlands in 2008. Ivo is interested in how management accounting and control practices are shaped and changed in organizations, and what this means for discharging accountability. He is part of the editorial board of Qualitative Research in Accounting and Management and of the editorial advisory board of Accounting, Auditing and Accountability Journal.

Carolyn Cordery is Adjunct Professor at Victoria University, New Zealand, and Visiting Professor at Nyenrode University in Breukelen, the Netherlands. She is Chair of the New Zealand Accounting Standards Board (NZASB), a member of the Australian Accounting Standards Board (AASB) and the Practitioner Advisory Group of the IFR4NPO project (International Financial Reporting for Non Profit Organisations). Carolyn is joint editor of Accounting History and associate editor of British Accounting Review and Meditari Accountancy Research. She is also on the editorial board of Accounting, Auditing and Accountability Journal. Carolyn’s research focuses on not- for- profit organizations’ accounting and accountability.

Jean-Luc Moriceau is Professor of Research Methods and Accountability at Institut Mines- Telecom Business School in Évry- Paris in France and member of the LITEM, a Paris- Saclay research lab. He is responsible for doctoral training, and is an associate editor for Culture and Organization and RIPCO. He has organized and animated a large number of national and international seminars and conferences. He advocates a humanistic approach to organizations and research, where he emphasizes the importance of affects, relatedness and performance. He favours qualitative approaches, inventive methods, reflexivity and evocative writing.