Download or read book Accounting for the Situational Context of Accountability written by Welton Chang and published by . This book was released on 2018 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accountability is often presented as a panacea for behavioral ailments. This one-size-fits-all approach to a multi-dimensional construct ignores a key component of the effectiveness of accountability systems: situational context. Situational contexts such as highly stochastic environments (e.g., financial markets, world politics) and politically-charged domains (e.g., national security decision-making, domestic policy) form accountability boundary conditions, beyond which previous experimental effects may not generalize. In a series of studies, I explore the relatively under-explored frontiers of accountability effects, including those that apply to highly stochastic environments; politically-charged outcomes, where the tendency towards motivated reasoning dominates; and rapidly evolving states of information, where one's ability to update one's beliefs has serious implications for the quality of one's judgments and decisions. In this series of studies, I find that accountability effects only appeared under certain conditions. In general, holding people accountable for their judgments did not improve performance on highly stochastic or politically-charged tasks--in fact, it sometimes made performance worse. However, certain types of accountability were able to boost performance in some contexts. These studies demonstrate the value of incorporating situational context into accountability experiments.
Download or read book Accounting for the Public Interest written by Steven Mintz and published by Springer Science & Business Media. This book was released on 2013-10-04 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Download or read book Accounting Accountability and Society written by Mara Del Baldo and published by Springer Nature. This book was released on 2020-03-31 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.
Download or read book Accounting and Accountability written by Chandana Alawattage and published by . This book was released on 2012 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Accountability and Crisis Management written by Ericka Costa and published by Taylor & Francis. This book was released on 2024-08-01 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: Conventional economic and accounting systems have been exposed by the limitations of market-driven mechanisms, where public services, education and healthcare have been subordinated to profit, exacerbating the inequalities between people and countries. Italy was one of the earliest countries to be affected by the COVID-19 pandemic and also one of the hardest-hit. The successes and failures of the Italian response provides a blueprint for the factors determining the ability of institutions to meet these challenges. This book presents a multifaceted analysis and reflection of the challenges that various types of organisations - public, private and non-profit - have had to face during the pandemic. It contributes to the creation of robust strategies for institutions worldwide to be able to respond promptly and equitably to future emergencies and offers insights for developing policy and practice, with respect to global leaders’ accountability for and management of exceptional events. It addresses three main subjects: extraordinary events and their challenges for business and organisations; the nature and roles of interdisciplinary accounting and accountability in a pandemic environment; and how the global pandemic is impacting accounting and accountability in diverse contexts, such as public services, healthcare, education, and NGOs. With a focus on institutional approaches to establishing, maintaining and discharging accountability throughout the pandemic, the insights of this book are invaluable to both students and practitioners seeking to bolster institutional resilience in an increasingly uncertain world. Both management and accounting communities can learn from this extraordinary global event to promote the process of transforming how business and societies operate.
Download or read book Resistance and Accountability written by Cheryl R. Lehman and published by Emerald Group Publishing. This book was released on 2020-10-27 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: How do public spaces generate accountability and advance social equity? Stimulating the conversation, this volume explores the creation of meaning, the increasing confrontation between regulators and the community they are purported to serve, and the prevalent conflicts in seeking a balancing of social and economic interests.
Download or read book Extending Schumacher s Concept of Total Accounting and Accountability into the 21st Century written by Kala Saravanamuthu and published by Emerald Group Publishing. This book was released on 2009-03-23 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intends to posit Schumacher's Middle Way thinking in the context of growing concerns about global warming and climatic changes and, teases out its implications for holistic accountability by introducing readers to the science of climate change and its implications for managing natural resources.
Download or read book Handbook of Accounting Accountability and Governance written by Garry D. Carnegie and published by Edward Elgar Publishing. This book was released on 2023-10-12 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. It will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.
Download or read book The Public Sector Accounting Accountability and Auditing in Emerging Economies written by Kelum Jayasinghe and published by Emerald Group Publishing. This book was released on 2015-10-16 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.
Download or read book Handbook of Accounting and Public Governance written by Giuseppe Grossi and published by Edward Elgar Publishing. This book was released on 2024-02-12 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt: Expertly navigating the complex relationships between accounting and the development of hybridized public governance, this erudite Handbook critically analyses the most pressing challenges and limitations currently facing accounting and public governance research. Comprehensively drawing intricate links between accounting, public governance and hybridization, it conceptualizes the role of accounting by looking at the current and prospective needs of hybridized public governance.
Download or read book Accounting in Politics written by Mahmoud Ezzamel and published by Routledge. This book was released on 2008-06-11 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book looks at the effectiveness of the 1999 restructuring of the UK through the establishment of the Scottish Parliament and the Assemblies for Northern Ireland and Wales, considering the process of devolution and its consequences on the key mechanisms of accounting and democratic accountability. Many of the chapters in this book examine whether devolution is enhancing democratic accountability, or creating a fragmentary state with conflict and tensions between the Westminster government and the devolved bodies. The focus is on the financial mechanisms for democratic accountability both in the UK and in international comparator countries (New Zealand, Norway, and the US). This book examines the turbulent pattern of relationships between central and devolved government and explores whether the present arrangements for devolution in the UK represent an end game, or whether they may be merely a stepping stone to a more fully fledged federal state. It is argued that the main thrust of many of the financial reforms in the UK has confounded, obfuscated, and complicated the desire for democratic accountability.
Download or read book Accountability Research written by Hugo Letiche and published by Taylor & Francis. This book was released on 2024-07-12 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses (auto- )ethnographies of accountability, undertaken (in close collaboration) by a multinational group of accounting and organization theory researchers over a period of three years. The key assumption underlying the book is that accountability is inherently an identity- creating process where the study of account- making has to be done participatively, with radical openness to the one(s) being researched, as well as to their context. That openness we call ‘ethnography’. The values or assumptions inherent to the practices of account and identity-making, in a specific context, are what (auto- )ethnographies seek to describe and identify. These values and assumptions warrant critical, ethical reflection, and this is what the researchers presented here have tried to provide. The chapters in this book all are mini- studies of relatedness. The scale of examination is intimate; the reflections provided by the researchers are mainly methodological. This book is of interest to accounting and organization theory students and scholars who believe that accountability can fruitfully be studied through (auto-) ethnography. The book extends currently existing views on how accountability can be handled and discharged between researchers and their researched, when local, intimate settings are studied.
Download or read book Contrasting Involvements written by Thomas Ahrens and published by Psychology Press. This book was released on 1999 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on interviews and observations in matched pairs of firms, Contrasting Involvements explores the differences between management accounting practices in Britain and Germany. The author deals with contrasting Anglo-German approaches, particularly regarding how organizational members verbally mobilize accounting, how management accountants relate their craft to processes of strategy-making, and how accounting becomes implicated in organizational processes of accountability. These three themes point towards specific appreciations of the reality of accounting and management by organizational members in the two countries. Ahrens gives readers a sense of the immediacy with which accounting practitioners in both countries appreciate their craft, while emphasizing that they have different kinds of knowledge. Detailed examples illustrate how different enactments of organizational structures can be related to management accountants' contrasting involvements in organizational action.
Download or read book The Routledge Companion to Accounting Education written by Richard M.S. Wilson and published by Routledge. This book was released on 2014-04-29 with total page 1070 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book’s over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes – including student, curriculum, pedagogic, and assessment considerations.
Download or read book Accountability written by Rolland Munro and published by Cengage Learning. This book was released on 1996 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Aimed at single semester courses on accountability, this book is intended to act as the central text for existing courses, and facilitate new courses being set up. There are contributions from 12 leading institutions in the UK and Scandianavia.
Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2009-05-07 with total page 637 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.
Download or read book Accounting for Accountability written by Cooperative Accountability Project and published by . This book was released on 1975 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
