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Elevating professional scepticism: An exploratory study into the impact of accountability pressure and knowledge of the superior’s preferences

Gong, Yi Fei; Kim, Sarah; Harding, Noel - In: Managerial Auditing Journal 29 (2014), pp. 674-694

Purpose –The purpose of this paper is to investigate whether accountability pressure and ignorance with regard to the … accountability pressure and knowledge of the superior’s preferences in an experimental setting has been investigated, eliciting self …-assessed measures of accountability pressure and manipulating whether the superior’s preferences were known or unknown. Judgements are …

Persistent link: https://www.econbiz.de/10010934897

The Swedish management audit: a precedent for performance and value for money audits

Burrowes, Ashley; Persson, Marie - In: Managerial Auditing Journal 15 (2000) 3, pp. 85-97

for accountability and stewardship and draw parallels with calls for accountability by the large modern corporations which …

Persistent link: https://www.econbiz.de/10014928622

Control and accountability: from hanging chads to the US presidential election

Doost, Roger K. - In: Managerial Auditing Journal 16 (2001) 4, pp. 193-201

The fiasco of the 2000 US presidential election and the uproar that ensued with the millions of dollars in legal costs for both sides point to serious problems in the election process. No reputable company would tolerate such mishaps or could hope to survive such turmoil. Governments, however,...

Persistent link: https://www.econbiz.de/10014928672

AccountAbility 1000: a new social standard for building sustainability

Beckett, Robert; Jonker, Jan - In: Managerial Auditing Journal 17 (2002) 1/2, pp. 36-42

to the development of a new standard, AccountAbility 1000 (AA1000). AA1000 is a quality framework that aims to make clear … how principles of accountability and sustainability are related and complementary. Accountability is founded in democracy … accountability’s relationship to sustainability, however, there has been little clarity. Sustainability – defined broadly by the …

Persistent link: https://www.econbiz.de/10014928702

Controllers or catalysts for change and improvement: would the real value for money auditors please stand up?

Morin, Danielle - In: Managerial Auditing Journal 18 (2003) 1, pp. 19-30

Public finance watchdogs and guardians of the public purse. These are just two of the labels branded on Auditors General over the years. Since their initiation into value for money audit only three decades ago, they have continually been exposing cases of public financing laxity. Each time the...

Persistent link: https://www.econbiz.de/10014928767

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AA1000 and SA8000 compared: a systematic comparison of contemporary accountability standards

Göbbels, Math; Jonker, Jan - In: Managerial Auditing Journal 18 (2003) 1, pp. 54-58

One of the ways to deal with stakeholder issues, is the use and application of accountability standards. Two recent … accountability standards (AA1000 and SA8000) will be the subject of comparison in this paper. Firstly, the constituent elements of … application. Questions are raised as to whether the instrumental “translation” of notions such as “accountability” and “social …

Persistent link: https://www.econbiz.de/10014928770

Contextualising corporate governance

Rayman‐Bacchus, Lez - In: Managerial Auditing Journal 18 (2003) 3, pp. 180-192

Corporate governance systems aim to supervise and guide corporate behaviour. Information and communication technologies and in particular the Internet are providing unprecedented scope for innovative behaviour, both undesirable and useful, and as means for greater scrutiny and control. There are...

Persistent link: https://www.econbiz.de/10014928782

Stakeholder communication and the Internet in UK electricity companies

Cooper, Stuart Martin - In: Managerial Auditing Journal 18 (2003) 3, pp. 232-243

accountability in the future but whether this potential will be fulfilled is as yet unclear. Further research of a longitudinal …

Persistent link: https://www.econbiz.de/10014928785

Strategy, accountability, e‐commerce and the consumer

Murphy, Ruth; Bruce, Margaret - In: Managerial Auditing Journal 18 (2003) 3, pp. 193-201

Whilst increasing numbers of firms have launched themselves on the Internet, evidence suggests that they are doing this without any consideration of the strategic implications of developing, implementing or running a Web site. Adopting a strategic perspective, the aim of this paper is to...

Persistent link: https://www.econbiz.de/10014928786

Social audit and accountability in IT management

Mraovic´, Branka - In: Managerial Auditing Journal 18 (2003) 3, pp. 166-179

only from the point of view of its technical effectiveness but also from the point of social audit and accountability in …

Persistent link: https://www.econbiz.de/10014928787