...Mohammad Istiaq Azim; Mokhtarul Wadud; Sarod Khandaker; Tarek Rana Purpose This study aims to investigate how organizational actors engage in institutional work to shape and sustain intra-organizational accountability mechanisms and identifies which forms of institutional work are most effective...

... declare none. 02 11 2024 06 02 2025 02 04 2025 17 08 2025 22 10 2025 14 12 2025 31 01 2026 04 03 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Accountability Environmental Sustainability ESG...

...Terhi Chakhovich; Tuija Virtanen Purpose Technology may assist in improving accountability for sustainability performance, but not always. In order to increase understanding of this issue, this paper aims to look at the combined socially constructed effects of an interest in technology use on both...

... accountability. Research limitations/implications Given its potential contribution to accountability in the public sector, it seems important that PR becomes an institutionalized practice. For this, it is necessary to deeper understand and study this matter. The development of effective practice guidance...

...Ellen Haustein; Peter C. Lorson; Lasse Olavi Oulasvirta; Lotta-Maria Sinervo Purpose By focusing on the perspective of politicians, this paper aims to question the change brought about by local government financial statements for accountability. It applies the Burns and Scapens’ (2000) framework...

... finance initiative (PFI) Public-Private partnerships (PPPs) Socio-economic governance Public sector Accountability The pressure for the government to provide public facilities has been a key factor that drives the adoption of public-private partnerships (PPPs) across the globe. PPPs encompass...

...Vogy Gautama Buanaputra; Destri Astuti; Slamet Sugiri Purpose This study aims to investigate the dynamics of legitimacy and accountability relationships in an Indonesian boarding school. It examines how the key actors improve and use accountability mechanisms in the school and how these practices...

...Hafiez Sofyani; Suryo Pratolo; Zakiah Saleh The study revealed that village government staff's competence and organisational commitment are positively associated with accountability. However, organisational commitment and accountability are not associated with transparency. In addition...

... and the study of documents, such as annual reports from the early 1990s through to around 2007. Thus, the paper also contributes to a multi-level perspective of accountability by linking the ways that organisations deal with accountability dilemmas and the ways in which individuals deal with clashes between...

... the merit of accrual accounting for the public interest. This paper is structured as follows. After this introduction, Section 2 presents a review of related literature. It states that the accrual accounting implementation for government accountability cannot be separated from the implementation...

...Fidelis Kedju Akanga Fidelis Kedju Akanga can be contacted at: fidelis.akanga@anglia.ac.uk © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only This study is designed to investigate if the institutionalised accountability practices within...

...Andrew Goddard This paper is an attempt to theorise the recent changes to accounting practices in local government in the UK. The principal theory used is regulation theory, which incorporates aspects of hegemony theory and governance. Regulation theory attempts to explain major changes in national...