... of a compromise between politicians who believed in different and incompatible concepts of audit based on different and incompatible concepts of liberty. Research limitations/implications The concept of negative liberty extends the previous literature on liberty, its relationship to accountability, audit...

... and accountability for biodiversity protection. It also examines the Protocol's relevance to rewilding and de-extinction while distinguishing impact measurement from organizational, stakeholder and ecological outcomes. Design/methodology/approach The study adopts a qualitative design involving document analysis...

...Victoria Honsel Purpose This paper investigates how imposed accountability practices become workable. Focusing on the implementation of results-based management (RBM) in an international NGO, it examines actors' engagement with, and appropriation of the temporal logics embedded in the standardised...

..., plurality and responsibility. Originality/value The paper contributes to interdisciplinary accounting research by extending debates on metrification and accountability to universities’ societal engagement. By mobilising Hannah Arendt's distinction between labour, work and action, it conceptualises...

...Alessandro Merendino; Nicholas McGuigan; Maureen Meadows; Nick Henry Purpose This study examines how arts-based research interventions can “rewild” accountants' mindsets, shifting them from anthropocentric to more ecologically conscious perspectives. Grounded in emancipatory accounting...

...Maresa Reill Purpose This paper examines how accountability is enacted in rewilding and restoration projects in Britain, with particular attention to how different forms of knowledge shape accountability relationships. Design/methodology/approach This paper draws on semi-structured interviews...

... and hence how accountability is constructed at shareholder meetings. Design/methodology/approach The paper analyzes 20 auditor presentations and question-and-answer sessions at AGMs held in 2024 by listed Dutch entities. We investigate the micro-foundations of accountability through a three-pronged...

...Stefano Landi; Antonio Costantini; Valerio Brescia Purpose The study investigates whether social media interactions between public administrations and citizens based on dialogic accounting and accountability principles can help create constructive engagement and citizen participation...

...Kylie L. Kingston; Belinda Luke Purpose This research explores how beneficiary-focussed evaluation operates as a mechanism of downward accountability in residential aged care (RAC). We examine the interplay between rights-based frameworks and care ethics, questioning whether Government reforms...

...Maresa Reill; Stuart Cooper; Giovanna Michelon Purpose The aim of this paper is to explore the dynamics of accountability in biodiversity offsetting within the context of the Anthropocene. It seeks to examine how compensation agencies operate and how they respond to external pressures through...

...Amanda Acintya; Sumohon Matilal; Susan Smith; Galina Goncharenko Purpose This study examines how accountability is co-produced between NGOs and the beneficiaries, where beneficiaries assume roles as objects and subjects of accountability accounts. Design/methodology/approach The study employs...

...Shoaib Ahmed; Chandana Alawattage; Kelum Jayasinghe Purpose This article investigates the persistence of slavery-like labour control in global supply chains (GSCs) despite proliferating frameworks of corporate accountability, human rights and ethical governance. It argues that the persistence...

...Mark Middling; Christina Philippou; Simon Lillystone Purpose To develop a normative framework of governance and accountability for professional football clubs by studying the views of English men's football club supporter representatives through a downward accountability lens. Design...

... accountability for an organisation's wider impacts on non-financial capitals. Design/methodology/approach We adopt a qualitative research design and interpretivist mode of inquiry to understand social and environmental stakeholders' views of IR to inform their decision-making. We conducted in-depth semi...

... engagement and constrain meaningful accountability. Practical implications The paper calls for the development of more specific, business-relevant SDG sub-targets and performance indicators, enhanced assurance practices and stronger alignment of post-2030 frameworks with established sustainability...

...Mark Middling; Stephen Morrow Purpose To provide insight into the views of football supporters' representatives on the accountability of their clubs, whether extant reporting practices are fit for purpose and what potential improvements are desired. Utilising the lens of emancipatory and dialogic...

...Garry D. Carnegie Purpose This study is a history of the APIRA Conference, first held in Sydney in 1995, as a catalyst for, and further development of, the Accounting, Auditing and Accountability Journal (AAAJ) Community. It addresses the advent and development of the APIRA...

...Sofia Yasmin; Chaudhry Ghafran Purpose This paper explores how NGO accountability practices intersect with differentiated experiences of marginalisation in NGO-led public service delivery, using a Foucauldian governmentality perspective. It seeks to advance the concept of “accountability...

... sustainability accountability in professional sport. Design/methodology/approach Drawing upon translation theory, and particularly on Røvik’s (2016) framework of reproduction, modification and transformation, this research conducts a longitudinal comparative case study of two European football clubs, one...

...Danture Wickramasinghe; Chaminda Wijethilake; Nuwan Herath Purpose This paper examines the gap between idealized accountability and governance realities during crises, focusing on Sri Lanka’s mandatory cremation policy amid COVID-19. It shows how states exploit crises to entrench informality...