This conference aims to bring together information resource management and accounting researchers, educators, and professionals from all over the world to discuss the frontiers of Information Resources Management and Accounting Information Systems, especially to exchange topics, viewpoints and findings that may be radical or even controversial. In the current economic climate, IT managers and academics continue to contemplate over the critical challenges of how to reduce, monitor and control operational IT risks within enterprises to achieve greater organisational transparency and provide environmental sustainability. Responsible IT governance and management is at the core of on-going debates arguing for wider accountability to all involved stakeholders including private and public organisations, and users and citizens. While the efficiency and the effectiveness of operations continue to be at the forefront of IT performance assessments, new dimensions including social and environmental responsibilities are demanding more attention in total responsibility approaches. Regulation is (re-)gaining grounds not only in specific industries (such as financial services) but also across sectors, e.g. with low carbon regulations driving transparency through carbon footprints. Organisations need to re-act by re-evaluating their IT decision making and assessment approaches, change management systems, information technologies and methods in an effort to improve control over their information and technologies guided by new and well aligned organisational objectives. In this context, Conf-IRM 2012 aims at providing a current account on the array of different ideas and initiatives in globalised and digital world promoting Accountability within the discipline of Information Systems.