Showing 1 - 10 of 86
human rights and considers the impact of these developments for accounting, assurance and reporting. Following the UN … their implementation have advanced at a rapid pace. Despite the centrality of accounting, assurance and reporting to some of … and Accountability Journal (AAAJ) . Design/methodology/approach – This paper draws together and identifies key issues and …
Persistent link: https://www.econbiz.de/10014642098
Purpose –The purpose of this paper is to address and critique the current state and trajectory of the interdisciplinary accounting movement. Design/methodology/approach -An interdisciplinary literature sourced analysis and critique of the movement's positioning and trajectory. Findings -It...
Persistent link: https://www.econbiz.de/10010934051
-researched. It also contributes to knowledge of accountability within a local government setting and provides a reference point for …
Persistent link: https://www.econbiz.de/10009350727
Purpose –This paper examines the nature and function of cost accounting at the Newcastle Infirmary, a large voluntary provincial hospital, established in 1751. In particular, the paper adds to the literature on accounting within early voluntary hospitals by identifying the relative...
Persistent link: https://www.econbiz.de/10010796464
accountability and accounting relating to virtual worlds. Practical implications – The practical toolbox will assist virtual …/value – Despite the proliferation of virtual worlds, predictions of virtual business applications, and consequent accountability and …
Persistent link: https://www.econbiz.de/10010685394
Mashaw's taxonomy to examine this organisation's informal reporting in the context of accountability. Design … has made informal account giving its primary means of reporting to constituents and the general public. It reveals that … while the informal reporting blurs the boundaries of reporting regimes, the informal account always discloses something more …
Persistent link: https://www.econbiz.de/10010685404
Purpose – The purpose of this paper is to identify factors that affect corporate governance in Australian state government departments. Design/methodology/approach – A qualitative analysis of semi-structured interviews with 65 executives and middle managers from 25 departments across...
Persistent link: https://www.econbiz.de/10010685409
, Auditing & Accountability Journal, which provided an interdisciplinary analysis of the pursuit of accountable management …
Persistent link: https://www.econbiz.de/10010592209
Purpose – Transforming gender research in accounting is possible, desirable, and promising: the past few decades have included prescient work and expansive theories. The purpose of this paper is to reflect on the legacy of the 1992 special issue “Fe[men]ists' account” and urge new linkages...
Persistent link: https://www.econbiz.de/10010592219
) and the values that they espouse. Research limitations/implications – Understanding the nature of accountability reporting …Purpose – This paper aims to examine the accountability practices of large United Kingdom (UK) charities through public … classifying not-for-profit (NFP) accountability and analyzes the content of the annual reports and annual reviews of a sample of …
Persistent link: https://www.econbiz.de/10010592228