Nyman, Caroline; Nilsson, Fredrik; Rapp, Birger - In: Journal of Human Resource Costing & Accounting 9 (2005) 2, pp. 123-137
Purpose – In Sweden there is an ongoing debate on ways to enhance accountability and transparency in order to avoid future scandals both in private companies and local government. Until now the debate has had clear political overtones, and there are no generally accepted methods for analysis...