Microfoundations of Accountability

The purpose of the project is to increase our understanding of the microfoundations of accountability. While accounting research has provided valuable insights into institutional and organisational forms of accountability, several mechanisms that drive such phenomena operate at the micro-level. In developing a fine-grained knowledge of how micro-factors link to macro-factors, the project aims to explain how accountability emerges by researching the constitutive components that underpin and aggregate this collective phenomenon. In embracing this scale of analysis, the project contributes to accounting research by offering a more granular understanding of organisational actions and behaviours.