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Accounting, auditing and accountability research in Africa
Nyamori, Robert Ochoki (ed.); Abdul-Rahaman, Abu Shiraz (ed.) - 2017
Covers -- Editorial boards -- Accounting, auditing and accountability research in Africa -- Public-sector reforms and … countries -- Western accounting reforms and accountability in wealth redistribution in patronage-based Nigerian society … -- International advocacy NGOs,counter accounting, accountability and engagement -- Tools of accountability: protecting microfinance …
Persistent link: https://www.econbiz.de/10013041428
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Private climate change reporting: an emerging discourse of risk and opportunity?
Solomon, Jill F.; Solomon, Aris; Norton, Simon D.; … - In: Accounting, Auditing & Accountability Journal 24 (2011) October, pp. 1119-1148
Purpose – This paper aims to explore the nature of the emerging discourse of private climate change reporting, which takes place in one-on-one meetings between institutional investors and their investee companies. Design/methodology/approach – Semi-structured interviews were conducted with...
Persistent link: https://www.econbiz.de/10009350715
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Accounting as a human right: the case of water information
Hazelton, James - In: Accounting, Auditing & Accountability Journal 26 (2013) February, pp. 267-311
Purpose – This paper aims to respond to increasing interest in the intersection between accounting and human rights and …
Persistent link: https://www.econbiz.de/10010607125
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Biodiversity reporting in Sweden: corporate disclosure and preparers' views
Rimmel, Gunnar; Jonäll, Kristina - In: Accounting, Auditing & Accountability Journal 26 (2013) June, pp. 746-778
Purpose – The purpose of this article is to provide an account of the quantity, location and intentions behind companies' biodiversity disclosure. Design/methodology/approach – This study applies a mixed methods approach to the examination of the quantity and location of biodiversity...
Persistent link: https://www.econbiz.de/10010685407
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Can triple bottom line reporting become a cycle for “double loop” learning and radical change?
Mitchell, Michael; Curtis, Allan; Davidson, Penny - In: Accounting, Auditing & Accountability Journal 25 (2012) August, pp. 1048-1068
Purpose – The purpose of this paper is to evaluate critically the outcomes of a research project involving collaboration with an irrigation company seeking to improve outcomes from its triple bottom line (TBL) reporting process. Given the imminent basin-wide crisis within which the...
Persistent link: https://www.econbiz.de/10010592221
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Sustainability reports as simulacra? A counter-account of A and A+ GRI reports
Boiral, Olivier - In: Accounting, Auditing & Accountability Journal 26 (2013) October, pp. 1036-1071
. Design/methodology/approach – The method was based on the content analysis and counter accounting of 23 sustainability … relevance of the counter accounting approach in assessing the quality of sustainability reports and question the reliability of …
Persistent link: https://www.econbiz.de/10010709766
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Just a passing fad?: The diffusion and decline of environmental reporting in the Finnish water sector
Vinnari, Eija; Laine, Matias - In: Accounting, Auditing & Accountability Journal 26 (2013) October, pp. 1107-1134
Purpose – The study seeks to add to the understanding of the diffusion and decline of environmental reporting practices Design/methodology/approach – Semi-structured interviews and municipal water utility publications are analysed to identify factors which have influenced the diffusion and...
Persistent link: https://www.econbiz.de/10010709767
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Lost in translation: Institutionalised logic and the problematisation of accounting for injury
O'Neill, Sharron; McDonald, Geoff; Deegan, Craig Michael - In: Accounting, Auditing & Accountability Journal 28 (2015), pp. 180-209
Purpose –The purpose of this paper is to seek to extend the work of Robson (1991, 1992) by exploring the accounting … implications of the way in which subsets of non-financial accounting numbers are constructed. In particular, the study investigates … whether the different procedures for organising subsets of a set of accounting data may lead to different conclusions about …
Persistent link: https://www.econbiz.de/10011145183
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Integrated Reporting and internal mechanisms of change
Stubbs, Wendy; Higgins, Colin - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 1068-1089
organisations and stakeholders that participated, and the single-country focus. Finance, accounting and strategy people were …
Persistent link: https://www.econbiz.de/10010895048
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Towards a legitimate compromise?: An exploration of Integrated Reporting in the Netherlands
Bommel, Koen van - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 1157-1189
resolved in practice around complex accounting practices in heterogeneous environments. Design/methodology/approach -This …
Persistent link: https://www.econbiz.de/10010895049