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Accounting and Accountability

Explaining Accountability Through Social and Environmental Accounting Practice in Ethiopia

Explaining Accountability Through Social and Environmental Accounting Practice in Ethiopia

... environmental accounting and accountability practices of organizations operating in developed countries where pressure from different stakeholders is the main driving force (Islam & Mathews, 2009; ...

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Accounting, accountants and accountability regimes in pluralistic societies: taking multiple perspectives seriously

Accounting, accountants and accountability regimes in pluralistic societies: taking multiple perspectives seriously

... evaluate accountability practices that might foster socio-political emancipation using Bourdieu ’ s conceptualizations of capitals, habitus and ...of accountability and participatory practices, and 18 ...

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Accounting and accountability in the Anthropocene

Accounting and accountability in the Anthropocene

... an accounting that currently focuses on impacts on economics systems: for example, Bjørn et ...reporting. Accounting scholarship that focuses on the “ bio ” of “ bio-geo-chemical ” assemblages of the earth ...

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Religion and accounting texts in eighteenth century Scotland: organizational practices and a culture of accountability

Religion and accounting texts in eighteenth century Scotland: organizational practices and a culture of accountability

... of accountability (Kadane, 2013: ...religion, accounting and accountability has hinged on belief; a focus on religion as a social practice can enhance our understanding of this ...

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Integrated extinction accounting and accountability: Building an Ark

Integrated extinction accounting and accountability: Building an Ark

... extinction accounting which are closely linked to companies’ motivations for reporting on extinction (as a result, we show double connectors between the drivers and motivators of extinction ...accept ...

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Management accounting, accountability and organizational change: The case of Botswana firms

Management accounting, accountability and organizational change: The case of Botswana firms

... and accounting and accountability systems, practices and ...of accountability since it reported (to management) the whereabouts and related activities of the ...the accountability relationship ...

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A study of accounting and accountability practices in microfinance institutions (MFIs): case evidence from Cameroon

A study of accounting and accountability practices in microfinance institutions (MFIs): case evidence from Cameroon

... of accountability, the study embraces and adopts the view that accountability may vary from function to function, person to person (stakeholder to stakeholder), field to field, time to time, place to place ...

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Accounting and Accountability in the Field of Social Services - A Multi-level Investigation

Accounting and Accountability in the Field of Social Services - A Multi-level Investigation

... participative accountability mechanism seen in social services governance frameworks in developing nations, especially those funded by agencies such as the World ...and accountability in the shape of social ...

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The relevance of Critical Accounting Theory (CAT) to effectiveness of public financial accountability in emerging economies

The relevance of Critical Accounting Theory (CAT) to effectiveness of public financial accountability in emerging economies

... which accounting is practised will determine the structure of the resulting accounting ...country’s accounting environment and research in different countries have enhance the awareness of the ...

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Strategic management accounting practices and value creation: towards good governance and accountability in government linked companies

Strategic management accounting practices and value creation: towards good governance and accountability in government linked companies

... Value creation is an important element in every organization that wishes to achieve and sustain economic growth. Elements such as sustainability, competitive advantages, and enhanced organizational performance ...

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International advocacy NGOs, counter accounting, accountability and engagement.

International advocacy NGOs, counter accounting, accountability and engagement.

... and accountability to be problematic and in these contexts, they were used as a political delegitimising tactic to escalate conflicts by acting as bridges to more powerful ...counter accounting, however, ...

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Accounting, accountability and governance in upstream petroleum contracts: the case of local content sustainability in the Nigerian oil and gas sector.

Accounting, accountability and governance in upstream petroleum contracts: the case of local content sustainability in the Nigerian oil and gas sector.

... financial accountability was ...the accounting standard-setting bodies should issue dedicated accounting standards or expand the existing IFRS 8 and IAS 21 to comprehensively address the preparation ...

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Social Networks, Corruption and Institutions of Accounting, Auditing and Accountability

Social Networks, Corruption and Institutions of Accounting, Auditing and Accountability

... of accountability practices and the functioning of institutions of accountability in the ...of accountability to detect and untangle such ...that accountability institutions that are currently ...

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The social role of accounting: views and perceptions of the accounting community in Libya towards corporate social responsibility and accountability

The social role of accounting: views and perceptions of the accounting community in Libya towards corporate social responsibility and accountability

... the accounting community in Libya regarding the perceived basic features of the current corporate reporting and disclosure practices of the LBOs, the viability of extending this practice to embrace reporting and ...

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The practices of managing performance : accounting, accountability and cultural practices in a privatised pharmaceutical organisation

The practices of managing performance : accounting, accountability and cultural practices in a privatised pharmaceutical organisation

... of accounting, accountability and cultural practices in the everyday practices of managing performance in the ...how accounting as part of the constituents of organisational control systems was ...

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International Public Sector Accounting Standard (IPSAS) in Nigeria as a Correlate to Transparency and Accountability

International Public Sector Accounting Standard (IPSAS) in Nigeria as a Correlate to Transparency and Accountability

... Both primary and secondary data were used. The primary data consist of those collected through the questionnaire, and oral interview. Stratified random sampling was used to sample 100 staff of the Central Bank of Nigeria ...

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An empirical investigation into the accounting, accountability and effectiveness of WAQF management in the  State Islamic Religious Councils (SIRCs) in Malaysia

An empirical investigation into the accounting, accountability and effectiveness of WAQF management in the State Islamic Religious Councils (SIRCs) in Malaysia

... the accounting systems in place were relatively ...and accountability aspects of waqf management, primarily on the reporting of the financial information of waqf (Ibrahim and Yaakob 2006; Mohamed et ...and ...

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An investigation of the effect of accounting controls, budget goal clarity, mental model implementation on accountability of government performance

An investigation of the effect of accounting controls, budget goal clarity, mental model implementation on accountability of government performance

... clarity, accounting controls, and reporting systems toward perfor- mance accountability Government agencies in Jam- ...partially accounting controls significant positive effect on performance ...

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CSR, Big Data, and Accounting: Firms' Use of Social Media for CSR-Focused Reporting, Accountability, and Reputation Gain

CSR, Big Data, and Accounting: Firms' Use of Social Media for CSR-Focused Reporting, Accountability, and Reputation Gain

... Social media represents a form of public space, a communication market in which ideas, information, rumors, opinions, and sentiments compete for public attention. Social media also enable the public to enter this market ...

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Impact Of International Public Sector Accounting Standards Adoption On Accountability In  Public Sector Financial Reporting In Nigeria

Impact Of International Public Sector Accounting Standards Adoption On Accountability In Public Sector Financial Reporting In Nigeria

... practitioners), accounting academics, and auditors in Anambra State on the intention of Nigeria to adopt IPSAS and whether the proposed benefit of improved accountability would be ...and accounting ...

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