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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
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 … reporting, and links it to the concept of environmental accountability. Drawing on this literature, explores interrelationships …
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
accountability. Design/methodology/approach – The paper develops the theoretical arguments, shows the importance of non … measurement and reporting will make public accountability transparent and expand the accountant's social role. It will motivate …
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 … accountability’s relationship to sustainability, however, there has been little clarity. Sustainability – defined broadly by the …
Persistent link: https://www.econbiz.de/10014928702
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