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Guest editorial

Guest editorial Accounting, accountability and global development: key perspectives 1. Background The changing landscape of global development challenges warrants a closer interaction between diverse constituents, practices and policies to deliver sustainable results. This opens up a great scope for newer and alternate perspectives on accounting and accountability to mainstream development activities. This special issue seeks to rethink the alternate perspectives on accounting, accountability and global development in diverse settings. In the introduction, we synthesize the related literature onto three strands. Firstly, the role of accounting language and technology in establishing public accountability as part of the debates on “good governance and development”, including transparency, participation and inclusion (Neu et al., 2009; Hopper et al.,2009, 2012a, b and c; Jayasinghe and Wickramasinghe, 2011; Jayasinghe and Uddin, 2019). Second, the research related to the government and NGO-led, large-scale social accountability programmes that strengthen the communities’ ability to improve service delivery (Arun and Annim, 2010; Fiala and Premand, 2018; Goddard, 2020; Arun et al., 2020; Jayasinghe et al., 2020c). The debates on learning (Arun et al., 2020) and collaborative (Jayasinghe et al., 2020c) accountability perspectives emerged as a way forward to good governance in emerging economies. Third, the role of critical accounting research in http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting in Emerging Economies Emerald Publishing

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2042-1168
DOI
10.1108/jaee-01-2021-232
Publisher site
See Article on Publisher Site

Abstract

Accounting, accountability and global development: key perspectives 1. Background The changing landscape of global development challenges warrants a closer interaction between diverse constituents, practices and policies to deliver sustainable results. This opens up a great scope for newer and alternate perspectives on accounting and accountability to mainstream development activities. This special issue seeks to rethink the alternate perspectives on accounting, accountability and global development in diverse settings. In the introduction, we synthesize the related literature onto three strands. Firstly, the role of accounting language and technology in establishing public accountability as part of the debates on “good governance and development”, including transparency, participation and inclusion (Neu et al., 2009; Hopper et al.,2009, 2012a, b and c; Jayasinghe and Wickramasinghe, 2011; Jayasinghe and Uddin, 2019). Second, the research related to the government and NGO-led, large-scale social accountability programmes that strengthen the communities’ ability to improve service delivery (Arun and Annim, 2010; Fiala and Premand, 2018; Goddard, 2020; Arun et al., 2020; Jayasinghe et al., 2020c). The debates on learning (Arun et al., 2020) and collaborative (Jayasinghe et al., 2020c) accountability perspectives emerged as a way forward to good governance in emerging economies. Third, the role of critical accounting research in

Journal

Journal of Accounting in Emerging EconomiesEmerald Publishing

Published: Jan 21, 2021

References