Accountability and Creating Accountability: a Framework for Exploring Behavioural Perspectives of Corporate Governance
回应Roberts等人的研究，提出了一个框架来探索董事会和公司治理的行为视角，旨在通过统一术语帮助积累知识并指导研究议程。
What is board accountability, and how is such accountability created? This response to Roberts, McNulty and Stiles suggests a framework for exploring behavioural perspectives of boards and corporate governance. The contribution of this framework is to develop a terminology that may help us accumulate knowledge and provide directions for a research agenda. The consistent use of a terminology, the accumulation of knowledge and an accepted research agenda among a core group of scholar are some of the first steps in developing a promising research field with considerable potential to create actionable knowledge. The framework can help us sort some of the research, concepts and anecdotes that have been presented in efforts to open the black box of board research.