ABSTRACT
The aim of this chapter is to provide a review of the various ways in which I have sought to explore and understand accounting as an instrument of accountability. As such its primary focus will be on a variety of different papers through which I have sought to explore this theme over the years. My hope is that this review provides a useful, condensed but easily understandable introduction to what is arguably one of the central purposes that accounting information serves – that is creating accountability both within and beyond organisations.
