Chapter 1. Accounting and Accountability


Welcome to Accounting and Accountability! Chapter 1 will provide some context for this practice called “accounting” and examine how we as a society have arrived at the current conceptions of accounting. Most textbooks take a very western-centric view of accounting, however in Chapter 1, we introduce other perspectives – for surely as long as cultures around the world have used concepts like ownership and custodianship – there must have been some form of accounting.


Chapter outline

In this chapter, we will cover

  1. Defining accountability and accounting
  2. The history of accounting and accountability across the world
  3. How accounting supports the concept of accountability
  4. Different types of accounting
  5. Indigenous perspectives on accounting


Listen to the audiobook for this chapter on Soundcloud – Chapter 1 audiobook [25 minutes] (opens link in new tab)


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Accounting and Accountability Copyright © by Amanda White; Mitchell Franklin; Patty Graybeal; Dixon Cooper; and CDU Business School is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License, except where otherwise noted.

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