Authority, Accountability and Accounting

  • Tony Berry


A central role of accounting has been and is to support the processes of accountability, whether of individuals, groups or organisations. This idea of accountability is normally embedded in relationships where the person of lower status is accountable to the person of higher status. Mutual or reciprocal accountability does not get much attention, in the literature of management control or, indeed, in the literature of organisations. Such Accountability, from one level to another, is a characteristic of hierarchies.


Ideal Type Form Authority Work Style Mutual Accountability Power Distance Index 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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Copyright information

© Wai Fong Chua, Tony Lowe and Tony Puxty 1989

Authors and Affiliations

  • Tony Berry

There are no affiliations available

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