The accountability chameleon in the 21st century. Has it changed its colours?

Kenneth Crofts

Research output: Book chapter/Published conference paperConference paperpeer-review

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Abstract

Accountability was described by Sinclair in 1995 as having a chameleon quality due to it being subjectively constructed and changing with context, and also 'residing in a bottomless swamp where the more definitive we attempt to render the concept the more murky it becomes' (Sinclair, 1995, p. 221). To test whether the accountability chameleon has changed its colours a content analysis was undertaken of all articles related to accountability published in the top international accounting journals this century. The content analysis indicates that the term 'accountability' is still an elusive concept to grasp, with little progress being made in rendering it more definitive. The paper argues that greater research efforts should be devoted to developing a framework of accountability.
Original languageEnglish
Title of host publicationAFAANZ/IEEAR Conference 2008
EditorsDavid (Prof) Hay, Robyn (Dr) Moroney
Place of PublicationMelbourne
PublisherAFAANZ
Pages1-19
Number of pages19
Publication statusPublished - 2008
EventAccounting and Finance Association of Australia and New Zealand Conference - Sydney, Australia, Australia
Duration: 06 Jul 200808 Jul 2008

Conference

ConferenceAccounting and Finance Association of Australia and New Zealand Conference
CountryAustralia
Period06/07/0808/07/08

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