.... Accountability Public sector Social accounting Not-for-profit sector Non-governmental organisations (NGOs) play a significant role in national development, particularly in societal and humanitarian sectors (Connolly et al., 2017), and they contribute – either directly or indirectly...

... accounting Social accounting Plumlee et al. (2015) also note that the disclosure of environmental information can influence the cost of capital of firms. They find that it decreases when the quality of the information provided increases. They, therefore, conclude that overall...

..., investors and governmental officials (McGuire et al., 1988 , p. 856). Corporate social responsibility Market value Environmental accounting Social accounting The issue of social responsibility accounting has been developed over the past decade (Haniffa and Cooke, 2005 , p. 391...