This paper reviews the literature on agricultural co-operatives and corporate governance to highlight some of the unique accountability problems faced by the governing boards of directors of producer-controlled agricultural co-operatives. Agricultural co-operative objectives and the problems of...

The range of themes and rationales for the understanding of the roles of boards of directors (BoDs), as discussed in the corporate governance literature, is investigated in this paper. A comprehensive survey of the literature indicates that the roles of BoDs are not well articulated, specified...

Knowing whether an organization will fail is useful information for investors and other stakeholders. Looking to 36 New Zealand corporate failures (2001-2010), we find that anticipation of their demise was not clearly signalled in the public media. The question then emerges as to whether better...

Purpose The purpose of this paper is to evaluate ethnic identities emerging from the budgetary processes of the Anglican Church of Melanesia (COM) – the Solomon Islands. Design/methodology/approach An interpretive and case-based methodology is employed. Fieldwork consists of 27 interviews,...

Purpose – Drawing from an interest in the changing Indonesian political and regulatory history, the purpose of this paper is to provide an understanding of the role that accounting reform can play in nurturing, or failing to nurture, a more dialogic form of accounting in a local Indonesian...