Recent failures in the corporate sector are to a large extent a
failure of accountability. Unfortunately, accountability tends to
be characterised by atomistic research; confusing language; models
of limited scope; poor conceptualisation of key constructs; context
insensitivity; and, a lack of methodological integration. This book
not only integrates but substantially adds to the extant
accountability literature, providing a holistic view of
accountability, showcasing a newly-generated Holistic
Accountability Model (HAM). This book clarifies the purposes of
accountability; identifies what triggers accountability exchanges;
generates a set of well-defined responsibility and accountability
constructs; and, via a grounded graphic model, links these
constructs to the accountability process and to the influences that
impact on this process. Several working models are proposed to help
practitioners achieve a better understanding of the extent and
nature of their accountability obligations, develop and implement
more effective accountability policies and practices, and make
better accountability decisions.
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