Purpose – The purpose of this paper is to contribute to the theory and applications in social business and accountability. Design/methodology/approach – The paper develops the theoretical arguments, shows the importance of non-accounting measures, explores available non-accounting measures...

The major objectives of regulating the banks are to reduce the risk of failure and to achieve some desired social goals. Regulations are designed to prevent commercial banks from becoming too risky and to maintain public confidence in the country's financial system. The economic argument for...

Purpose – The purpose of this paper is to contribute to the theory and applications in social business and accountability. Design/methodology/approach – The paper develops the theoretical arguments, shows the importance of non‐accounting measures, explores available non‐accounting...