ABSTRACT
This chapter addresses the issues at the highest organizational level, contending that accounting and accountability research literature has largely ignored corporate governance and accountability processes inside the boardroom level of organizational leadership. It focuses upon the issues of board-level strategising, control and accountability in the non-profit sector, which in recent decades has grown significantly in size and social and economic impact, particularly as it has increasingly taken on social, educational, health and welfare delivery roles formerly directly delivered by governments. Qualitative research into boardroom strategising reveals unique insights into strategising orientations, approaches and conditioners from within the boardroom that are completely ignored by the predominant, quantitative, predictive studies that focus on external proxies for board profiles and behaviours. The qualitative approach offers us the opportunity to penetrate and understand boardroom decision-making, planning, control and accountability processes.
