Handbook of Accounting, Accountability and Governance: Edited by Garry D. Carnegie & Christopher J. Napier

Abstract

This Handbook of Accounting, Accountability and Governance, published in 2023, and edited by the distinguished professors Garry Carnegie and Christopher Napier, has already been the subject of at least three book reviews i, and is fundamentally a very relevant compilation of knowledge for an international, diverse audience. Ranging from researchers, educators, practitioners, to legislators and regulators, this audience includes everyone interested in learning more about the triad accounting, accountability and governance, and its multifaceted nature. The fundamental premise established from the very beginning by the editors is that “accounting, accountability and governance inter-relate as the threes side of a triangle. Fundamentally, accounting performs accountability, accountability nurtures governance, governance presumes accounting” (Carnegie & Napier, 2023, p. 1, emphasis in the original). The Handbook starts with an introduction that outlines the rationale and structure of the subsequent chapters, their contents, the careful process of selection of authors conducted by the editors, and suggestions on how it can be used in teaching and research. It is a very useful starting point, which carefully sets the scene for the remaining chapters.