This first module of a 12-credit course provides students with an advanced understanding of the changing role of accounting in the governance of organisations and societies. The relationship between accountability, governance and regulation is presented as the mechanism by which organisations and individuals are invited to become more transparent. The module integrates in a unified framework the accounting aspects, governance dimensions and management considerations. Students will be exposed to advanced thinking about how accounting practices are more than a collection of routine techniques but are shaped by their institutional contexts, have governance consequences and can represent different values. The module will focus on how efforts to design internal and external accounting practices for groups of firms and societies are both a function of specific financial interests but are also shaped by economic, social and political aspirations.
Required readings – 2020/2021
Bovens (2007) “New Forms of Accountability and EU Governance” Comparative European Politics, 2007, 5, (104–120)
Christensen, T. and P. Lægreid (2006), “Agencification and Regulatory Reforms”, in T. Christensen and P. Lægreid (eds.), Autonomy and Regulation. Coping with Agencies in the Modern State, Edward Elgar
David Levi-Faur (2011) “Regulatory networks and regulatory agencification: towards a Single European Regulatory Space”, Journal of European Public Policy,
Botzem, S. (2014), “Transnational standard setting in accounting: organizing expertise-based self-regulation in times of crises”, Accounting, Auditing & Accountability Journal, Vol. 27 No. 6, pp. 933-955.
James Perry & Andreas Nölke (2006) “The political economy of International Accounting Standards”, Review of International Political Economy
Dorn N. (2014), “Financial Markets and Regulatory Accountability: Between Technocratic Autonomy and Democratic Direction”, in Accountability and Regulatory Governance. Audiences, Controls and Responsibilities in the Politics of Regulation, Palgrave
Mary Canning, Brendan O’Dwyer, (2013), “The dynamics of a regulatory space realignment: Strategic responses in a local context”, In Accounting, Organizations and Society, Volume 38, Issue 3, 2013, Pages 169-194
Laura F. Spira & Michael Page (2010) “Regulation by disclosure: the case of internal control”, Journal of Management and Governance
De Luca F. & Prather‐Kinsey J. (2018) “Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.”, Journal of Management and Governance
Lai et al., (2018) “Integrated reporting and narrative accountability: the role of preparers”, Accounting, Auditing & Accountability Journal Vol. 31 No. 5,
Andon P. et al., (2015), Accounting for Stakeholders and Making Accounting Useful Journal of Management Studies 52:7
Required readings – 2020/2021
Bovens (2007) “New Forms of Accountability and EU Governance” Comparative European Politics, 2007, 5, (104–120)
Christensen, T. and P. Lægreid (2006), “Agencification and Regulatory Reforms”, in T. Christensen and P. Lægreid (eds.), Autonomy and Regulation. Coping with Agencies in the Modern State, Edward Elgar
David Levi-Faur (2011) “Regulatory networks and regulatory agencification: towards a Single European Regulatory Space”, Journal of European Public Policy,
Botzem, S. (2014), “Transnational standard setting in accounting: organizing expertise-based self-regulation in times of crises”, Accounting, Auditing & Accountability Journal, Vol. 27 No. 6, pp. 933-955.
James Perry & Andreas Nölke (2006) “The political economy of International Accounting Standards”, Review of International Political Economy
Dorn N. (2014), “Financial Markets and Regulatory Accountability: Between Technocratic Autonomy and Democratic Direction”, in Accountability and Regulatory Governance. Audiences, Controls and Responsibilities in the Politics of Regulation, Palgrave
Mary Canning, Brendan O’Dwyer, (2013), “The dynamics of a regulatory space realignment: Strategic responses in a local context”, In Accounting, Organizations and Society, Volume 38, Issue 3, 2013, Pages 169-194
Laura F. Spira & Michael Page (2010) “Regulation by disclosure: the case of internal control”, Journal of Management and Governance
De Luca F. & Prather‐Kinsey J. (2018) “Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.”, Journal of Management and Governance
Lai et al., (2018) “Integrated reporting and narrative accountability: the role of preparers”, Accounting, Auditing & Accountability Journal Vol. 31 No. 5,
Andon P. et al., (2015), Accounting for Stakeholders and Making Accounting Useful Journal of Management Studies 52:7
- Teacher: Angela NATIVIO
- Teacher: Fabrizio PANOZZO