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Major, M., Conceição, A. & Clegg, S. (2023). Mechanisms of accountability and governance: Management accounting and control. In Garry D. Carnegie, Christopher J. Napier (Ed.), Handbook of accounting, accountability and governance. (pp. 119-143).: Edward Elgar Publishing.

M. J. Major et al.,  "Mechanisms of accountability and governance: Management accounting and control", in Handbook of accounting, accountability and governance, Garry D. Carnegie, Christopher J. Napier, Ed., Edward Elgar Publishing, 2023, pp. 119-143

@incollection{major2023_1722100650659,
	author = "Major, M. and Conceição, A. and Clegg, S.",
	title = "Mechanisms of accountability and governance: Management accounting and control",
	chapter = "",
	booktitle = "Handbook of accounting, accountability and governance",
	year = "2023",
	volume = "",
	series = "",
	edition = "",
	pages = "119-119",
	publisher = "Edward Elgar Publishing",
	address = "",
	url = "https://www.e-elgar.com/shop/gbp/handbook-of-accounting-accountability-and-governance-9781800886537.html"
}

TY  - CHAP
TI  - Mechanisms of accountability and governance: Management accounting and control
T2  - Handbook of accounting, accountability and governance
AU  - Major, M.
AU  - Conceição, A.
AU  - Clegg, S.
PY  - 2023
SP  - 119-143
UR  - https://www.e-elgar.com/shop/gbp/handbook-of-accounting-accountability-and-governance-9781800886537.html
AB  - In a world ruled by financial disclosure, the traditional overview of accountability and governance has neglected the extremely important role of management accounting and control.
Enron, WorldCom and other major financial scandals redirected that focus. Management
accounting and control information is not the exclusive property of managers, as it is now
required by stakeholders who value financial and non-financial information. Moreover,
management accounting and control, governance and accountability mechanisms have been
moving beyond traditional contexts, being extended to new fields and organizations, such as
hybrid organizations, the public sector and social organizations, and embracing social and
environmental concerns. In this chapter we explore these relationships and interconnections
between management accounting and control systems (MACS), accountability and governance and corporate governance, the implications of which may be that management accounting
and control textbooks need to be rewritten or substantially revised. Indeed, the times are exciting and this chapter intends to contribute to motivation in this space.
ER  -