...Ginevra Degregori; Silvana Secinaro; Antonino Vaccaro; Paolo Pietro Biancone Purpose This study aims to provide an empirically grounded, process-oriented characterization of how dialogic accounting ( DA ) is enacted over time. Based on a longitudinal multiple case study analysis, it examines...

... with, in the context of accountability, three approaches to framing interviews are presented and discussed. Findings Framing interviews around the experience of interviewees, peers or fictitious yet familiar others provides three pathways to access interviewees’ insights, perspectives, knowledge and experience...

...Hugo Letiche; Ivo De Loo Purpose Ethnography produces accounts; the critical reflection of accounts produces accountability. Ethnography requires accountability if meaningful conclusions and/or observations are to be made. Accountability requires ethnography if is to address lived experiences...

...Roel Boomsma Purpose This paper aims to extend some of the theoretical propositions of Michael Power’s (1997 ) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental...

... materiality. Thus, it is an aid to future research in this area. The materiality principle has been defined in several frameworks provided by international standards, such as the GRI (GRI, 2021), Sustainability Accounting Standards Board (SASB, 2017 , 2020), AccountAbility Framework (AccountAbility, 2018...

... of audit and that audit is not just a value free activity but involved with political agendas. Originality/value The originality of this paper is that it fleshes out how a seminal book can have significant implications on how research is carried out. Accountability Michael Power The Audit...

...Jean-Claude Mutiganda; Giuseppe Grossi; Lars Hassel Purpose This paper aims to analyse the role of communication in shaping the mechanisms of accountability routines. Design/methodology/approach Conceptual elements of the theory of communicative action and the literature on routines were used...

... by numbers: audit culture and contemporary tales of universities’ accountability”. Design/methodology/approach This paper reviews the findings and reflections provided in academic literature on the various types of consequences stemming from the diffusion of the “audit culture” in academia. In so doing...

... accountability processes. This complements previous research, which has described three main strategies for handling competing accountability demands: decoupling, structural differentiation and compromising. Role attribution was found to involve the supplier and purchaser of public services pursuing a specific...

.../approach Based on a review of the applicable audit regulation and ongoing debates of legitimacy and accountability, this paper articulates a series of problems that should be considered in the regulation of cross-national DNPO audits with reference to their specific legitimacy communities. Findings...

...Daniela Pianezzi; Lino Cinquini Purpose This paper aims to focus on accounting for human rights. It explores the validity of conflicting theoretical perspectives on accounting and their ability to reduce the gap between accounting and accountability for human rights. Design/methodology/approach...

...” of expectations, “calculative reasoning” and “filtering” of information play in this process. This case analysis also sheds light on the challenges that such a sensemaking process may be subject to. In particular, this paper finds that competing hierarchical accountabilities may influence the collective...

..., and the necessity for analysing challenges for accountability and accounting in the public sector is elaborated upon, as a precursor to introducing the contributions to this special issue. Findings – The public governance turn in public management and policy studies has often meant that accounting...

...Prof. Giuseppe Grossi and Assoc. Prof. Ileana Steccolini; Enrico Bracci Purpose – The aim of the paper is to illustrate the changing structure of accountability under a new public governance agenda introduced in England to deliver social care through personal budgets. Design/methodology...

...Prof. Giuseppe Grossi and Assoc. Prof. Ileana Steccolini; Lisa Hansson; Frode Longva Purpose – The purpose of this paper is to illustrate how accountability is expressed in contractual arrangements found in network governance structures that provide public transport services and to raise...

...Prof. Giuseppe Grossi and Assoc. Prof. Ileana Steccolini; Jean Claude Mutiganda Purpose – This study aims to analyse the role of circuits of power in institutionalising competitive tendering in public sector organisations and effects on accountability among public decision makers. Design...

... pertaining to volunteers and the quantification and valuation of volunteer contributions were the least likely to be disclosed. Importantly, the findings illustrate an accountability deficiency in the comprehensiveness of disclosure which results in an under-representation of the contribution that volunteers...

...Teerooven Soobaroyen; Jyoti Devi Mahadeo Purpose The purpose of this study is to examine whether the expectations and requirements contained within the corporate governance code have an impact on how accountability is perceived, understood and practiced by company board members in an emerging...