from the accounting literature. In particular, I focus on the following stakeholders: employees, the general public, the …I review the empirical research on the role of stakeholders in corporate governance with an emphasis in contributions … providers (shareholders and debt-holders), as the governance role of these stakeholders has already been covered by prior …

overcoming three fundamental barriers to the adoption of multiple corporate objectives, thereby to enable managing and accounting … for multiple stakeholders. These three fundamental barriers are: (1) that top managers cannot be conceptualized … account for the interests of stakeholders who are outside the corporate entity …

accounting conservatism. Constituency statutes allow directors to consider stakeholder interests when making business decisions … increase in stakeholder orientation leads to a decrease in accounting conservatism. In other words, as firms shift attention to … stakeholder interests, stakeholders become less concerned about shareholder expropriation and thus demand less conservatism. Cross …

stakeholders” (p.1). This belief has propelled significant accounting change, motivating the development of new forms of reporting … research shows that diverse stakeholder interests are mobilised in processes making accounting information useful. The ethical … implications of accounting for stakeholders are then considered, particularly the problematic consequences of greater transparency …

Understanding accounting stakeholders', including customers', perceptions of accountant's job performance and … motivation is important to improving customer service, understanding the changing nature of accounting work, and, preparing … accountants for professional practice. Herein, we compare the perceptions of three highly experienced groups of accounting …