...” cultural and moral authority’ (Nickell and Roberts, 2014, p. 218). Internal auditors work with weak autonomy relative to external auditors because they are accountable to internal agents (audit committees or even managers) due to their position within the organisation (Everett and Tremblay, 2014 ; Lenz...

... of the HE sector. The social context then has a determining influence on universities, through the diffusion of values and norms drained by formal MCSs, calling into question the effectiveness of the autonomy supposed to be given to universities under the new PMS. Moreover, within universities, the complex...

... to expand the scope of services of the profession and may result in a significant threat to the accounting profession’s claims to professional status. © MCB UP Limited 1997 Another essential difference between the care and rights approaches centres on the concepts of autonomy and independence...

.... Recommends further dialogue with the ATSI peoples to develop a more enabling form of accountability. Accountability Australian Aboriginals Autonomy Culture Values © MCB UP Limited 1997 In the Aboriginal context the existence of trust may obviate the need for formal control, providing...