Tracey Coule highlights the relationships between governance and accountability. This article reviews four governance theories of accountability and encourages practitioners to be aware of and explicit about the value systems and assumptions underpinning work organizations.
Coule, T.M. (2013) 'Nonprofit governance and accountability,' Nonprofit and Voluntary Sector Quarterly, 44(1), pp. 75–97.
https://doi.org/10.1177/0899764013503906.