The use of trade credit as a short-term financing is increasing in the last years; large firms use more days to pay small firms than they need, which causes financial fatal consequences to suppliers. These financial problems are not new, but with the credit crunch they are coming up because the...

Buoyed by increases in membership and in funds available from donors, and supported by sympathetic media coverage, NGOs have become extremely influential. They are now one of the most trusted categories of organisation operating in the public domain. However, the increase in the influence they...

In spite of its commercial importance and signs of some concern by some commentators, trade credit has not been subjected to serious ethical analysis. This is especially important in the current financial crisis, given that credit from banks is in short supply, leading to increasing pressure on...

Ethical investment funds are retail financial products which explicitly add social or ethical goals or constraints to normal financial criteria in selecting their underlying share portfolio. By means of a case study of a UK fund, this paper explores how the relationship between ethical criteria...

Purpose - The audit committee is one of the most prominent board sub-committees, having a potentially important role to play in ensuring sound corporate governance. This paper examines and discusses the behaviour of companies following revisions to the UK’s Revised...

From its roots in the writings of Robert Anthony and his colleagues at Harvard Business School, the field of management control has expanded greatly, drawing on a wide variety of perspectives. With reference to a case study of a British automotive parts distributor, this paper considers the...