Purpose – The purpose of this paper is to critically reflect upon the use of the term accountability in the twenty-first century and its role in “remaking the world in favour of the most powerful” using the theories of Pierre Bourdieu and Jacques Lacan. Design/methodology/approach – The...

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...

Purpose – The purpose of this paper is twofold: first to add to the debate on good governance and ethics of enterprise risk management (ERM) and second to describe an ethical maturity scale based on duty and responsibility for practical implementation to ensure better governance....

The purpose of this paper is to examine the usefulness to business education of aesthetics, literature and the ancient ideal of the rule of law in an increasingly complex global environment. Recent financial scandals have exposed a range of vulnerabilities in the management decision-making...

Purpose – Publicly-held companies collectively allocate tens of millions of dollars each year to investor relations, yet little research has been conducted into how investor relations officers (IROs) try to determine the effectiveness of this investment. The purpose of this paper is to discuss...

Purpose – The purpose of this paper is to take the results of two studies to hypothesize about practice and recommend research/debate on business leaders’ use and perceptions of social media. Data were considered under the umbrella of current senior management practice, with the purpose to...

Purpose – To discuss topics that need future research in governmental communication; setting the research agenda. Design/methodology/approach – Based on two studies by the Research Group for Governmental Communication. Findings – The development of this field would benefit from research on...

Purpose – This study aims to achieve a better understanding of communication quality and how it can be measured in the municipal context. A previously developed instrument for measuring communication in municipalities is tested and evaluated. Design/methodology/approach – The instrument...

Purpose – This article aims to introduce practical based criteria for effective organizational communication. Design/methodology/approach – The subject scope for this article is corporate communication. The study is based on literature reviews and a qualitative study, entailing the basic...

Purpose – This paper aims to review previous work in the domain of marketing accountability, an issue which has become of increasing concern to chief executive and financial officers. It principal purpose is to attempt an elementary epistemology, with a view to setting a research agenda for...