2020 Distinguished Accounting Academic Keynote Address presented at the Annual British Accounting and Finance in April 2022, University of Nottingham.

This paper examines how Gloria Agyemang, the BAFA Distinguished Accounting Academic award winner of 2020, has studied accountability in her work. It does this by analysing her previous research contributions to public sector accountability, nongovernment organisational accountability, and accountability in other contexts such as social and environmental accounting as well as the Trans-Atlantic Slave Trade. It argues that in the study of accountability, context and the need for accountability to several stakeholders is extremely important; but accountability contexts and the stakeholders need to include those who are hidden in the recesses of everyday life. The paper draws on a theoretical framework that Rached (2016) refers to as “coordinates of accountability”, which by providing a minimalist definition of accountability facilitates an expanded analysis to broaden and deepen accountability research. It argues for responsible scholars to be engaged with historical, contemporary, and societally critical issues and to employ counter accounting methods to reexamine accountability.

2022 年 4 月在诺丁汉大学举行的英国会计与金融年度会议上发表 2020 杰出会计学术主题演讲。

本文探讨了 2020 年 BAFA 杰出会计学术奖获得者 Gloria Agyemang 如何在工作中研究问责制。它通过分析她之前对公共部门问责制、非政府组织问责制以及社会和环境核算以及跨大西洋奴隶贸易等其他背景下的问责制的研究贡献来实现这一目标。它认为，在问责制研究中，背景和对多个利益相关者问责的必要性极其重要；但问责背景和利益相关者需要包括那些隐藏在日常生活中的人。本文借鉴了 Rached（2016）所说的“问责制坐标”的理论框架，该框架通过提供问责制的最低限度定义，有助于扩大分析，从而扩大和深化问责制研究。它主张负责任的学者应该参与历史、当代和社会关键问题，并采用反会计方法来重新审视问责制。