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Conducting comparative country-based case studies of the US, the UK, and Australia over a twenty-four-year period and employing discursive and linguistic lenses, this paper scrutinizes the historical development of the founding principles of corporate governance. We aim to interpret and study the underlying meanings of public accountability within the policy discourses and hybridization patterns to explain the manifold 'doomed to fail' attempts in the integration of the essence of integrated thinking and reporting into the core of the business and corporate governance. Drawing on critical discourse analysis (CDA), the study reveals how the continued privileging of the isolated economic-based accountability agenda, coupled with the marginalization (or absence) of other logics of accountability, is distortedly normalized over time. The findings uncover traces of resistance to recognition, ineffective attempts to compromise, and selective coupling strategies at the macro level of corporate governance policy-setting as responses to the competing accountability logics. This study contributes toward disentangling the complex relationship between multiple and competing (dominant) logics of accountability, and classical liberalism (and neoliberalism). The study contributes to contemporary social dialogues regarding structural reforms in search of a corporate governance manifesto that enables an effective operationalization of the intended goals of integrated thinking and reporting. [ABSTRACT FROM AUTHOR]

This paper examines the challenges posed to third sector organizations by major external crises that from time to time beset national and global communities. In so doing, it unpacks the multiple characteristics and complexities of concepts and related issues involved in organizational crisis management and resilience. This reveals the importance of shared sensemaking, issue identification, response types and implementation, organizational coping and adaptation, exploiting strategic opportunities, and conditioners of organizational resilience. Related insights are drawn from selected empirical studies involving non‐profit organizational crisis responses to a range of major crisis events. Accountability and management control implications are induced, and a relevant ongoing agenda for accounting research is presented. [ABSTRACT FROM AUTHOR]

This paper aims to critically assess the impact of public university commercialisation on research engagement and practice relevance. Recent decades have seen dramatic changes in university environments, identities and missions, as well as in government and private sector funding and involvement. As increasingly commercialised and corporatised organisations, universities have increasingly mimicked private sector hierarchical organisation structures, professionally managed and subject to performance management via proliferating management control systems. From accumulated prior research, this paper finds university research now primarily conducted for the private rather than public good, researchers being subject to and tailoring their endeavors to conform with proliferating metrics focused university management control systems. External engagement appears as a university impression management strategy, while internally, researchers are still compelled to pursue a contradictory focus on high‐status self‐referential journal publication venues. This contradictory environment is found to have produced an increasing distance between university research and professional practice and between research and professional communities. [ABSTRACT FROM AUTHOR]

The aim of this paper is to investigate how politically based trade union power can determine the fate of a regulatory body's organizational reform and undermine public accountability in a purportedly democratic developing country (DC). A large regulatory organization in Bangladesh was examined as a case study to uncover how political actors and power were embedded in a World Bank (WB)‐led organizational reform designed to contribute to public accountability and democracy. Interviews and media (newspaper) were utilized to identify the contestation of powers at macro‐ and micro‐levels. The explanation of reform implementation was informed by New Institutional Theory and its derived concept of institutional logics. Finding that political recruitment of the organization's senior executives made it susceptible to the pressures of political agents, the study reveals how politically supported union actions interrupted a WB‐led organizational reform that was seeking to secure democracy and public accountability. It finds that the pre‐existing institutional arrangements resurfaced over time as the political agents secured more power to restore past practices that adversely impacted public accountability. The lack (absence) of accountability in a so‐called democratic regime facilitated political interference with the regulatory governance and reforms that undermined organizational accountability to external stakeholders. The case‐study organization's institutional environment, agents, and interests were unique situational conditioners that nonetheless may be relevant to other similar public accountability organizations in DCs. The findings of the paper have important implications for policymakers who design, implement, and evaluate public accountability reforms in DCs. [ABSTRACT FROM AUTHOR]