... considerations and social and environmental reporting. Accounting needs to be not only based on ecological factors but all the United Nation’s sustainable development goals, such as gender equality and the quality of working life (Hopper, 2019). Accountability and responsibility USA UK New Zealand...

... that hampered innovation in the “Whitehall machine” reluctance that the guardians of the Administration fully endorse, he argues. In his words: Accountability and responsibility Auditing Public sector accountability Performance audits The dual mission that the NAO has adopted (similar to many...

... as the sole means of holding someone to account, can marginalize the contributions of activities not incorporated within them. These and other concerns lead to calls for alternative forms by which managers and directors can meet their accountability responsibilities to stakeholders (Roberts, 1991 , p. 363...

... between environmental performance and environmental risk implies that their respective associations with the level of environmental disclosures will have opposite signs. Accountability and responsibility Social and environmental accounting Corporate social responsibility Environmental accounting...

... disclose: Accountability and responsibility Organizational change Corporate reporting Financial reporting Accounting and organizational change Public interests The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are jointly developing...

... constructivism Value drivers Accountability and responsibility Balanced scorecards Qualitative research methodology The controllability principle has been a central pillar in the design of management control systems (MCSs) for many years (Dalton and Lawrence, 1971 ; Solomons, 1965 ; Zimmermann...