...Belinda Williams; Sumit Lodhia; Mitali Panchal Arora; Lisa McManus Purpose With an increased focus on the need for higher levels of accountability and transparency in the public sector, this study aims to provide insights into non-financial reporting (NFR) practices as a mechanism in facilitating...

...Zayyad Abdul-Baki Purpose This study aims to examine an alternative use of accounting information and technology (forensic audit) for resolving conflicts between two government agents and consequently enhancing accountability in Nigeria. Design/methodology/approach The study adopts...

...), explained through Laughlin’s Model of Accountability. Practical implications The results indicate that external audit associated with the financial dependence of the agent on the principal has a significant impact on the accountability. Thus, it contributes to assist in the formulation of public...

... a mechanism to ensure the credibility of these service organisations. This paper, therefore, aims to understand the contextualisation of accountability and trust of related organisations through the use of assurance engagements. Design/methodology/approach This paper is conceptual in nature; however...

... on a single embedded case study involving multiple methods of data collection including public documents, semi-structured interviews and site visits. The research methods and the analytical framework of the study draw on the concepts of political competition, public sector accountability and audit...

...Md Khokan Bepari; Abu Taher Mollik Purpose This paper aims to critically analyse the content of the assurance statements of corporate sustainability reports to examine the degree to which assurance statements enhance and uphold organisational transparency and accountability to stakeholders...

... to make decisions about the protection of their local environments, the content in external reports and other disclosures allows stakeholders to gauge how accountable LGAs are regarding the conservation of biodiversity within their geographical jurisdiction. Design/methodology/approach – Content...

...Siasa Issa Mzenzi; Abeid Francis Gaspar Purpose – The purpose of this paper is to explore the contribution of external auditing to accountability in the Tanzanian local government authorities (LGAs). Design/methodology/approach – This paper uses content analysis of the external audit...

...Belinda Rachael Williams; Simone Bingham; Sonia Shimeld Purpose – The purpose of this study is to understand how board composition and independent non-executive director (INED) disclosures have changed in light of the global financial crisis (GFC) from an accountability perspective. Design...

...Yi Fei Gong; Sarah Kim; Noel Harding Purpose – The purpose of this paper is to investigate whether accountability pressure and ignorance with regard to the preferences and views of the superior are necessary characteristics of the decision environment to effectively encourage pre-emptive self...

... the electricity industry in the UK is that the Internet is used but this use is selective and there is little true dialogue. It appears that the Internet provides an opportunity for greater corporate accountability in the future but whether this potential will be fulfilled is as yet unclear. Further research...

...: 1 individualist; 2 egalitarian; 3 hierarchy; and 4 atomistic. © MCB UP Limited 2003 Corporate governance Internet Banking Business schools Accountability There is broad agreement that corporate governance is a process comprising accountability...

... of this paper is to critically examine the potential growth opportunities of on‐line retailers together with identification of consumer value a Web site may offer. In being accountable to their shareholders, these firms’ efforts must make a profit. For those wishing to recoup their investments in a short time...

... audit and accountability in management. © MCB UP Limited 2003 The key point here is that what appears at first to be merely an ideological state process becomes, in its operation, part of a repressive state process (Puxty and Tinker, 1994, p. 258). Since discourse constitutes the central...

... of the auditing practice in general and when I got an insight into Canadian VFM audit practice. Above all, the letter of the mandates of the Auditors General of Canada and Québec places accountability at the heart of the Auditor General’s responsibilities, a factor that surely colours the auditor’s actions...

...Math Göbbels; Jan Jonker One of the ways to deal with stakeholder issues, is the use and application of accountability standards. Two recent accountability standards (AA1000 and SA8000) will be the subject of comparison in this paper. Firstly, the constituent elements of these new standards...

...Robert Beckett; Jan Jonker The pressing need to build common frameworks to redefine the performance and sustainability of organisations, has led to the development of a new standard, AccountAbility 1000 (AA1000). AA1000 is a quality framework that aims to make clear how principles of accountability...

... the scenario and explains how a business entity would have approached such a problem through the use of internal and external auditors, managers, accountants, and system designers. For most enlightened people in other parts of the globe, particularly, where dictatorships rule, having the freedom to express...

...Ashley Burrowes; Marie Persson This study reports the findings of a survey of Swedish auditors seeking opinions on the conceptual underpinnings of the long established private sector management audit in that country. The authors give the background to the historical calls for accountability...

...Roger K. Doost There has been a public outcry in recent years for better accountability of resources consumed for higher education. Legislators in various states have responded with performance criteria and mandates for accountability. It is hoped that through such measures, universities...