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Responsibility and accountability without direct control?: Local education authorities and the seeking of influence in the UK schools sector

Agyemang, Gloria - In: Accounting, Auditing & Accountability Journal 22 (2009) July, pp. 762-788

Purpose – This paper seeks to extend understanding of how being responsible and accountable for performance impacts on control processes between organisations. Design/methodology/approach – The paper analyses empirical findings gathered from officers of two local education authorities about...

Persistent link: https://www.econbiz.de/10009318094

Stakeholder accountability: A field study of the implementation of a governance improvement plan

Collier, Paul M. - In: Accounting, Auditing & Accountability Journal 21 (2008) September, pp. 933-954

Purpose – This study aims to focus on the accountability of organizations to multiple stakeholders with differing interests and power, where there is an absence of accountability towards shareholders. Design/methodology/approach – Longitudinal field study via participant-observation....

Persistent link: https://www.econbiz.de/10009318102

Rationality, traditionalism and the state of corporate governance mechanisms: Illustrations from a less-developed country

Uddin, Shahzad; Choudhury, Jamal - In: Accounting, Auditing & Accountability Journal 21 (2008) September, pp. 1026-1051

Purpose – The purpose of this paper is to provide an account of corporate governance practices in Bangladesh. This paper demonstrates that the traditionalist culture mediates the rationalist/legalist framework of corporate governance in Bangladesh. Design/methodology/approach – A series of...

Persistent link: https://www.econbiz.de/10009318105

Internal control, accountability and corporate governance: Medieval and modern Britain compared

Jones, Michael John - In: Accounting, Auditing & Accountability Journal 21 (2008) September, pp. 1052-1075

Purpose – The aim of this paper is to compare modern internal control systems with those in medieval England. Design/methodology/approach – This paper uses a modern referential framework (control environment, risk assessment, information and communication, monitoring and control activities)...

Persistent link: https://www.econbiz.de/10009318120

Control or collaboration?: Contrasting accountability relationships in the primary health sector

Cordery, Carolyn; Baskerville, Rachel; Porter, Brenda - In: Accounting, Auditing & Accountability Journal 23 (2010) August, pp. 793-813

Purpose – This paper seeks to analyse accountability relationships developed since the introduction of reforms requiring nonprofit primary health organisations (PHOs) to discharge holistic accountability. Design/methodology/approach – Case study data were obtained principally through...

Persistent link: https://www.econbiz.de/10009319426

Interrogating accountability: An illustration of the use of Leximancer software for qualitative data analysis

Crofts, Ken; Bisman, Jayne - In: Qualitative Research in Accounting & Management 7 (2010) June, pp. 180-207

Purpose – The paper has a dual purpose, being to report on an interrogation of concepts and contexts of accountability used in the accounting literature and to illustrate the application of a qualitative data analysis software tool in this interrogation. Design/methodology/approach – A...

Persistent link: https://www.econbiz.de/10009319448

The audit trinity: the key to securing corporate accountability

Porter, Brenda A. - In: Managerial Auditing Journal 24 (2009) February, pp. 156-182

examination of relevant literature. Findings – Society facilities the growth of economic entities by providing them with resources … their power in society, those to whom and that for which their managers are held accountable have been extended. Today, the … managers of large public companies are considered to be accountable to society as a whole for a wide range of corporate …

Persistent link: https://www.econbiz.de/10009350154

Accountability through activism: learning from Bourdieu

Shenkin, Mark; Coulson, Andrea B. - In: Accounting, Auditing & Accountability Journal 20 (2007) February, pp. 297-317

Purpose – The purpose of this paper is to reflect on how the social-theoretical work of Pierre Bourdieu (1931-2001) could contribute to knowledge production on accountability. Design/methodology/approach – The paper draws on Bourdieu's conceptualisation of social practice in terms of a...

Persistent link: https://www.econbiz.de/10009350757

Practice-induced theory reduction in accounting; evolutionary biology, history and the interdisciplinary base

Aiken, Max; Gowland, David - In: International Journal of Critical Accounting 2 (2010) 2, pp. 117-145

This article induces the pragmatic structure of what financial reporting can be – it does not deduce what financial reporting should be. Empirical studies can show that opportunism is not a feature generally of financial accounting in practice, but challenges exist in the post-Enron era. One...

Persistent link: https://www.econbiz.de/10008755478

The impact of outside control in microfinance

Hartarska, Valentina - In: Managerial Finance 35 (2010), pp. 975-989

Purpose - Microfinance practitioners have emphasized that appropriate control mechanisms are critical for the success of a microfinance institution (MFI). The purpose of this paper is to study the effects of external governance mechanisms on MFIs' performance, whereby external governance is...

Persistent link: https://www.econbiz.de/10010772291