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Keywords: Accountability-based accounting
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Journal Articles
Accounting, Auditing & Accountability Journal (2022) 35 (1): 169–185.
Published: 14 June 2021
... Emerald Publishing Limited Licensed re-use rights only Risk reporting COVID-19 Dynamic accountability Dynamic materiality Stakeholder engagement Accountability-based accounting In times of crisis, to evaluate a company, stakeholders need to understand the level of maturity in its risk...
Journal Articles
Accounting, Auditing & Accountability Journal (2021) 34 (2): 397–420.
Published: 22 December 2020
... 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Accountability-based accounting Corporate sustainability reporting Spotlight Accounting WikiRate European Union's Horizon 687967 University of Wollongong's University...
Journal Articles
Accounting, Auditing & Accountability Journal (2022) 35 (3): 598–626.
Published: 09 October 2020
... system reflects a “felt” accountability to the “other” manifested, for example, as generational accountability, with the other (re)created relative to the certification standards. Research limitations/implications Certifications and standards represent accounting-based accountability systems...
