Corporate Governance

This chapter considers corporate governance and control at the board level, a perspective little addressed in the critical theory informed accounting research literature and in the accounting research literature generally. With some exceptions, financial accounting, management accounting, auditing and social-environmental accounting literatures have largely focussed on other aspects of corporate governance and the critical accounting community has remained largely silent on board importance and involvement in corporate governance. This chapter critiques the currently extant dominant research approaches, advocating an engaged insider research strategy that examines and critiques governance processes within and surrounding the boardroom that relate to strategy, control and accountability. A theoretical and field based ongoing research agenda is consequently proposed