This chapter considers key international dimensions of foreign bribery and legal regimes designed to combat this problem, particularly those pursuant to the Organisation for Economic Co-operation and Development (OECD) Convention on Combating Bribery of Foreign Public Officials in International...

This paper provides a case description and analysis of an effort to enact accounting education change. The study reports on an attempt to renew the social and ethical worth of accounting education and practice in the post-Enron context of increased interest in how accounting may contribute to...

In response to recent criticisms of business and accounting education, a team of educators introduced a new course in social and critical perspectives on accounting. The course sought to integrate sociological concepts into the study of accounting, with key themes of social construction and...

Persons who occupy positions of power or authority often find themselves in conflict of interest situations, where official duties and private interests overlap, but do not coincide. If private interests are pursued in such circumstances, this may be at the expense of the dereliction of official...

An increase in bribery and corruption has accompanied major growth in global trade and cross-border and cross-border transactions over the last 50 years to the extent that in some quarters bribery has been regarded as a normal (and unavoidable) part of doing business in some jurisdictions (OECD...

This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new university accounting subject incorporating social and critical perspectives. Foundational pedagogical...

<title>Abstract</title> Conflicts of interest are a key factor in the contemporary decline of trust in government and public institutions, eroding public trust in government and democratic systems. Drawing on two unique empirical studies involving policing and the broader public sector, this paper explores the...

The problem of conflict of interest arises when private or sectional interests are (or may be) pursued ahead of the public interest. Conflict of interest represents a failure of public sector accountability because it undercuts the duty of impartiality that is incumbent on all public officers...