Showing 1 - 10 of 19
Purpose – The purpose of this paper is to advance a set of criteria for appraising the merits of alternative options to financing common property capital expenditure in multi‐owned housing (MOH) complexes and to then draw on this conceptual framework to determine which mode of common...
Persistent link: https://www.econbiz.de/10014973105
governance. The very nature of the relationship between governance, accountability and accounting may therefore have also changed …
Persistent link: https://www.econbiz.de/10014840249
Examines the extent to which the introduction of a “new” model of management in the public sector has led to a realignment in the roles, responsibilities, and relationships between the policy‐makers, the bureaucracy and civil society in Trinidad and Tobago. Suggests that the introduction...
Persistent link: https://www.econbiz.de/10014798744
regulated, rather than voluntaristic, corporate accountability, covering further details of the impact and performance of …
Persistent link: https://www.econbiz.de/10014640877
construct forms of accountability for design so as to guarantee its impact on the market in advance. There are parallels between …
Persistent link: https://www.econbiz.de/10014641573
reporting, and links it to the concept of environmental accountability. Drawing on this literature, explores interrelationships …Takes an exploratory approach to the development of an accountability framework for environmental performance of the … Australian Commonwealth public sector. Explains that the aim of the environmental performance accountability framework is for the …
Persistent link: https://www.econbiz.de/10014641597
to accounting, auditing and accountability researchers. The paper also provides an overview of the other contributions in … this accounting, auditing and accountability special issue. Design/methodology/approach This paper provides a contemporary … literature review on governance and accountability in Africa, identifying the key developments in public sector reform and the …
Persistent link: https://www.econbiz.de/10014642266
Purpose The purpose of this paper is to propose a new ecological-issues-centered accounting research agenda, at the crossroads of accounting research and conservation science. Design/methodology/approach Based on a case study of the Natural Capital Project, the research examines the efforts and...
Persistent link: https://www.econbiz.de/10014642787
measurement and reporting will make public accountability transparent and expand the accountant's social role. It will motivate … accountability. Design/methodology/approach – The paper develops the theoretical arguments, shows the importance of non …‐accounting measures, explores available non‐accounting measures and suggests BSC as an externally validated reporting tool. Findings …
Persistent link: https://www.econbiz.de/10014745416
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 … and is also the principle used as the basis of financial and other forms of accounting, auditing and reporting. In …
Persistent link: https://www.econbiz.de/10014928702