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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
There has been widespread recent public debate about problems of corporate governance, accountability and audit …
Persistent link: https://www.econbiz.de/10014929591
) disclosures have changed in light of the global financial crisis (GFC) from an accountability perspective. Design … that firms are attempting to restore their accountability relationships post-GFC through more transparent mechanisms of … these changes to ensure effective governance and accountability responsibilities, or simply to give the appearance of good …
Persistent link: https://www.econbiz.de/10014930011
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
for accountability and stewardship and draw parallels with calls for accountability by the large modern corporations which …
Persistent link: https://www.econbiz.de/10014928622
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
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
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
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
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