Purpose – The purpose of this paper is to show how a major public benefit entity in New Zealand uses formal accountability mechanisms and informal reporting to justify its existence. The paper is premised on the view that the accountability relationship for public benefit entities is broader...

Purpose –The purpose of this paper is to illustrate the development of a biodiversity reporting and evaluation framework. The application of the framework to an exemplar organisation identifies biodiversity-related annual report disclosures and analyses changes in the nature and levels of...

Purpose: This uses a framework of systemic change to understand the contextual factors including stakeholder, social, political, cultural and economic, which contribute to the social and environmental narratives of a conservation organisation that has and continues to undergo transformation....

Covers -- Editorial boards -- Accounting, auditing and accountability research in Africa -- Public-sector reforms and balanced scorecard adoption: an Ethiopian case study -- The nature and potential of corporate governance in developing countries -- Western accounting reforms and accountability...