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The chameleon of accountability: Forms and discourses

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Cited by:

  1. Laura Girella & Paola Dameri, 2019. "Putting integrated reporting where it was not: The case of the not-for-profit sector," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 111-140.
  2. Leanne Johnstone, 2021. "Facilitating sustainability control in SMEs through the implementation of an environmental management system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 559-605, December.
  3. Ismail Adelopo & Ibrahim Rufai & Moshood Bello, 2023. "Financial Accountability and Religious Sentiments: The Case of Sukuk Bond," Journal of Business Ethics, Springer, vol. 182(2), pages 397-420, January.
  4. Isabel Brusca & Vicente Montesinos, 2006. "Are Citizens Significant Users of Government Financial Information?," Public Money & Management, Taylor & Francis Journals, vol. 26(4), pages 205-209, September.
  5. Saliterer, Iris & Korac, Sanja, 2013. "Performance information use by politicians and public managers for internal control and external accountability purposes," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 502-517.
  6. Yasmin, Sofia & Ghafran, Chaudhry, 2019. "The problematics of accountability: Internal responses to external pressures in exposed organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
  7. Scobie, Matthew & Lee, Bill & Smyth, Stewart, 2023. "Grounded accountability and Indigenous self-determination," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
  8. Yu, Ai, 2021. "Accountability as mourning: Accounting for death in the time of COVID-19," Accounting, Organizations and Society, Elsevier, vol. 90(C).
  9. Yasmin, Sofia & Ghafran, Chaudhry & Haniffa, Roszaini, 2018. "Exploring de-facto accountability regimes in Muslim NGOs," Accounting forum, Elsevier, vol. 42(3), pages 235-247.
  10. Baker, C. Richard, 2014. "Breakdowns of accountability in the face of natural disasters: The case of Hurricane Katrina," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 620-632.
  11. Fetri Sukisworo & Marsono & Widiyanti, 2021. "The role of the ICT teacher in e-learning-based teaching," Technium Social Sciences Journal, Technium Science, vol. 26(1), pages 93-100, Decembrie.
  12. Eleonora Cardillo & Maria Cristina Longo, 2020. "Managerial Reporting Tools for Social Sustainability: Insights from a Local Government Experience," Sustainability, MDPI, vol. 12(9), pages 1-23, May.
  13. Stephanos Avakian & Marianna Fotaki, 2024. "Accounting for Failure Through Morality: The IMF’s Involvement in (Mis)managing the Greek Crisis," Journal of Business Ethics, Springer, vol. 189(4), pages 817-841, February.
  14. Emmanuel Botlhale, 2012. "Local Authority Public Accounts Committee in Botswana. An appraisal," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 25-35, January.
  15. Raphael Zumofen, 2016. "Public accountability: a summary analysis [Accountability publique - Une analyse synthétique]," Post-Print hal-03623871, HAL.
  16. Maliheh Mansouri & Julie Rowney, 2014. "The Dilemma of Accountability for Professionals: A Challenge for Mainstream Management Theories," Journal of Business Ethics, Springer, vol. 123(1), pages 45-56, August.
  17. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2021. "Accounting and music: The role of Giuseppe Verdi in shaping the 19th century culture industry," OSF Preprints 5hz87, Center for Open Science.
  18. Ghio, Alessandro & Verona, Roberto, 2022. "Unfolding institutional plurality in hybrid organizations through practices: The case of a cooperative bank," The British Accounting Review, Elsevier, vol. 54(4).
  19. Jensen, Mads Langballe & Agyemang, Gloria & Lehman, Cheryl R., 2021. "Accountabilities, invisibilities and silences in a Danish slave trading company on the Gold Coast in the early 18th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
  20. repec:thr:techub:10026:y:2021:i:1:p:93-100 is not listed on IDEAS
  21. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
  22. Ahmed, Zahir Uddin & Hopper, Trevor & Wickramasinghe, Danture, 2023. "From Minnow to Mighty: A hegemonic analysis of social accountability in BRAC - the world’s largest development NGO," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
  23. Melanie de Waal & Floor Rink & Janka Stoker, 2015. "How internal and external supervisors influence employees' self-serving decisions," DNB Working Papers 464, Netherlands Central Bank, Research Department.
  24. John Agustinus, 2015. "Accountability Perspective: Implementation and Reporting on Spending Fund of Papua Special Autonomy," Information Management and Business Review, AMH International, vol. 7(2), pages 79-86.
  25. Aila VIRTANEN & Tuomo TAKALA, 2016. "Accountability Of Corporate Boards In Finland," Management Research and Practice, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 8(1), pages 5-24, March.
  26. Md. Mahmudul Alam & Jamaliah Said & Mohamad Azizal Abd Aziz, 2018. "Role of integrity system, internal control system and leadership practices on the accountability practices in the public sectors of Malaysia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 15(7), pages 955-976, December.
  27. Dewi, Miranti Kartika & Manochin, Melina & Belal, Ataur, 2021. "Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
  28. Kevin Baird, 2007. "Adoption of activity management practices in public sector organizations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(4), pages 551-569, December.
  29. Lodovico Gherardi & Anna Maria Linsalata & Enrico Deidda Gagliardo & Rebecca Levy Orelli, 2021. "Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector," Sustainability, MDPI, vol. 13(3), pages 1-18, January.
  30. Muhittin Acar & Chao Guo & Kaifeng Yang, 2012. "Accountability in Voluntary Partnerships: To Whom and for What?," Public Organization Review, Springer, vol. 12(2), pages 157-174, June.
  31. Lynch, Barbara, 2010. "An examination of environmental reporting by Australian state government departments," Accounting forum, Elsevier, vol. 34(1), pages 32-45.
  32. James A. Roffee, 2017. "Accountability and Oversight of State Functions," SAGE Open, , vol. 7(1), pages 21582440176, February.
  33. Claudine Grisard, 2012. "Accountability and Bottom of the Pyramid projects: the two sides of the mirror," Post-Print hal-00690956, HAL.
  34. Louise Kl00t, 2006. "Budget Reporting in Local Government: Problem or Solution?," Australian Accounting Review, CPA Australia, vol. 16(40), pages 72-81, November.
  35. Hyndman, Noel & McConville, Danielle, 2018. "Trust and accountability in UK charities: Exploring the virtuous circle," The British Accounting Review, Elsevier, vol. 50(2), pages 227-237.
  36. McKernan, John Francis, 2012. "Accountability as aporia, testimony, and gift," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 258-278.
  37. Paolo Ferri & Simone Napolitano & Luca Zan, 2023. "The income gap reporting framework in public not-for-profit organizations: the British Museum case," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(4), pages 1303-1338, December.
  38. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
  39. Alawattage, Chandana & Azure, John De-Clerk, 2021. "Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  40. Victoria Pagan & Kathryn Haynes & Stefanie Reissner, 2023. "Accountable Selves and Responsibility Within a Global Forum," Journal of Business Ethics, Springer, vol. 187(2), pages 255-270, October.
  41. M. Shamsul Haque, 2020. "Entrepreneurship‐driven public management reforms in Southeast Asia: Critical implications for public accountability," Public Administration & Development, Blackwell Publishing, vol. 40(4), pages 220-231, October.
  42. Kreander, Niklas & Beattie, Vivien & McPhail, Ken, 2009. "Putting our money where their mouth is: Alignment of charitable aims with charity investments – Tensions in policy and practice," The British Accounting Review, Elsevier, vol. 41(3), pages 154-168.
  43. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
  44. Heli Hookana, 2011. "Measurement of Effectiveness, Efficiency and Quality in Public Sector Services: Interventionist Empirical Investigations," MIC 2011: Managing Sustainability? Proceedings of the 12th International Conference, Portorož, 23–26 November 2011 [Selected Papers],, University of Primorska, Faculty of Management Koper.
  45. Rana, Tarek & Hoque, Zahirul, 2020. "Institutionalising multiple accountability logics in public services: Insights from Australia," The British Accounting Review, Elsevier, vol. 52(4).
  46. Parker, Lee D., 2014. "Corporate social accountability through action: Contemporary insights from British industrial pioneers," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 632-659.
  47. Kamla, Rania, 2012. "Syrian women accountants’ attitudes and experiences at work in the context of globalization," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 188-205.
  48. Perkiss, Stephanie & Moerman, Lee, 2020. "Hurricane Katrina: Exploring justice and fairness as a sociology of common good(s)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  49. Molisa, Pala, 2011. "A spiritual reflection on emancipation and accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 453-484.
  50. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
  51. Bay, Charlotta, 2011. "Framing financial responsibility: An analysis of the limitations of accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 593-607.
  52. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
  53. Hyndman, Noel & Liguori, Mariannunziata & Meyer, Renate E. & Polzer, Tobias & Rota, Silvia & Seiwald, Johann, 2014. "The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 388-408.
  54. repec:dau:papers:123456789/9498 is not listed on IDEAS
  55. Feltus, Christophe & Petit, Michaël & Dubois, Eric, 2014. "Improving Responsibility modelling in Enterprise Architecture, Case Study in the Healthcare Sector," MPRA Paper 77313, University Library of Munich, Germany.
  56. Cooper, Stuart M. & Owen, David L., 2007. "Corporate social reporting and stakeholder accountability: The missing link," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 649-667.
  57. Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
  58. Linda Kannenberg & Philipp Schreck, 2019. "Integrated reporting: boon or bane? A review of empirical research on its determinants and implications," Journal of Business Economics, Springer, vol. 89(5), pages 515-567, July.
  59. Laurence Ferry & Peter Eckersley, 2015. "Budgeting and governing for deficit reduction in the UK public sector: act three 'accountability and audit arrangements'," Public Money & Management, Taylor & Francis Journals, vol. 35(3), pages 203-210, May.
  60. ter Bogt, Henk & Tillema, Sandra, 2016. "Accounting for trust and control: Public sector partnerships in the arts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 37(C), pages 5-23.
  61. Ghio, Alessandro & McGuigan, Nicholas & Powell, Lisa, 2023. "The Queering Accounting Manifesto," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
  62. Joannides, Vassili, 2012. "Accounterability and the problematics of accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 244-257.
  63. Dean Neu & Gregory D. Saxton, 2024. "Twitter-Based Social Accountability Callouts," Journal of Business Ethics, Springer, vol. 189(4), pages 797-815, February.
  64. Helen Foster, 2015. "The effectiveness of the Public Accounts Committee in Northern Ireland," Public Money & Management, Taylor & Francis Journals, vol. 35(6), pages 401-408, November.
  65. Thomas Schillemans, 2008. "Accountability in the Shadow of Hierarchy: The Horizontal Accountability of Agencies," Public Organization Review, Springer, vol. 8(2), pages 175-194, June.
  66. Younes Belfellah & David Carassus, 2016. "L'Accountability dans l'entreprise publique : Revue de littérature et proposition d'un cadre d'analyse," Post-Print hal-01902221, HAL.
  67. Shearer, Teri, 2002. "Ethics and accountability: from the for-itself to the for-the-other," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 541-573, August.
  68. Philip D. Palmer, 2013. "Exploring attitudes to financial reporting in the Australian not-for-profit sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 217-241, March.
  69. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Grenoble Ecole de Management (Post-Print) hal-00676561, HAL.
  70. English, Linda M., 2013. "The impact of an independent inspectorate on penal governance, performance and accountability: Pressure points and conflict “in the pursuit of an ideal of perfection”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 532-549.
  71. Ashfaq Ahmad Khan & Wiqar Ahmad, 2013. "Matching resources with demand: a flawed strategy?," Asia-Pacific Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), vol. 20(1), pages 63-89, June.
  72. Paolo RICCI, 2013. "What Future for Social Reporting and Accountability in Academic Systems. An Overview of the Italian Case," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(2), pages 202-221, May.
  73. Gottlieb, Uliana & Johed, Gustav & Hansson, Helena, 2022. "Accounting and accountability for farm animals: Conceptual limits and the possibilities of caring," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
  74. Gray, Rob & Brennan, Andrew & Malpas, Jeff, 2014. "New accounts: Towards a reframing of social accounting," Accounting forum, Elsevier, vol. 38(4), pages 258-273.
  75. Istemi Demirag & Iqbal Khadaroo, 2011. "Accountability and value for money: a theoretical framework for the relationship in public–private partnerships," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 15(2), pages 271-296, May.
  76. Lai Ken Tan & Matthew Egan, 2018. "The Public Accountability Value of a Triple Bottom Line Approach to Performance Reporting in the Water Sector," Australian Accounting Review, CPA Australia, vol. 28(2), pages 235-250, June.
  77. Ohlsson, Östen & Selander, Martin & Eriksson-Zetterquist, Ulla & Hansson, Henrik & Löfström, Mikael, 2002. "The Dilemma with ICT in Educational organisations," FE rapport 2002-394, University of Gothenburg, Department of Business Administration.
  78. Stone, Dan N., 2001. "Accountant's tales," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 461-470.
  79. Lowe, Alan & Locke, Joanne & Lymer, Andy, 2012. "The SEC's retail investor 2.0: Interactive data and the rise of calculative accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 183-200.
  80. Gibbon, Jane, 2012. "Understandings of accountability: an autoethnographic account using metaphor," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 201-212.
  81. Sara Moggi & Gina Rossi & Chiara Leardini, 2019. "How to be accountable to local stakeholders: A lesson from savings banks," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 35-67.
  82. Smyth, Stewart, 2012. "Contesting public accountability: A dialogical exploration of accountability and social housing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 230-243.
  83. Paola Mattei & Mahima Mitra & Therese Feiler, 2018. "The Politics of ‘Social Accountability’ in England and Germany: Democratic Control and Moral Imperatives," Public Organization Review, Springer, vol. 18(3), pages 399-411, September.
  84. Everett, Jeff & Friesen, Constance, 2010. "Humanitarian accountability and performance in the Théâtre de l’Absurde," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(6), pages 468-485.
  85. Francesco Badia & Tiziana Landi & Valentina Montin, 2019. "Innovation in Public Sector Accounting: a New Role for Local Governments?," Working Papers 2019048, University of Ferrara, Department of Economics.
  86. Peña-Miguel, Noemí & De La Peña, Joseba Iñaki, 2018. "New accounting information system: An application for a basic social benefit in Spain," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 28-37.
  87. Oakes, Helen & Berry, Anthony, 2009. "Accounting colonization: Three case studies in further education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 343-378.
  88. Lucia Biondi & Enrico Bracci, 2018. "Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective," Sustainability, MDPI, vol. 10(9), pages 1-16, August.
  89. Kelum Jayasinghe & Teerooven Soobaroyen, 2009. "Religious “spirit” and peoples' perceptions of accountability in Hindu and Buddhist religious organizations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 997-1028, September.
  90. Cuckston, Thomas, 2022. "Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
  91. Inger Johanne Pettersen, 2013. "Diverse management practices— a study of clinical managers," Public Money & Management, Taylor & Francis Journals, vol. 33(1), pages 39-46, January.
  92. Taylor, Dennis & Tharapos, Meredith & Sidaway, Shannon, 2014. "Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black Saturday," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 633-651.
  93. Rosanna Spanò & Luca Ferri & Clelia Fiondella & Marco Maffei, 2017. "Accountability and Reporting in the Fight against Corruption: Preliminary Evidences from the Italian Setting," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(4), pages 1-1, March.
  94. Russell Craig & Joel Amernic, 2002. "Accountability of accounting educators and the rhythm of the university: resistance strategies for postmodern blues," Accounting Education, Taylor & Francis Journals, vol. 11(2), pages 121-171.
  95. Abu Elias Sarker & Syed Awais Ahmad Tipu & Farhana Razzaque, 2022. "An Integrative Dynamic Framework of Social Accountability: Determinants, Initiatives, and Outcomes," Public Organization Review, Springer, vol. 22(1), pages 117-133, March.
  96. Chakhovich, Terhi & Virtanen, Tuija, 2023. "Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
  97. Adele Caldarelli & Rosanna Span? & Luca Ferri & Raffaela Casciello, 2020. "L?accounting change nel settore pubblico: primi spunti per una riflessione integrata," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 11-34.
  98. David Carassus, 2009. "La certification des comptes des collectivités locales : enjeux et pertinence de l'application du modèle Lolfique," Post-Print hal-02431103, HAL.
  99. Ballantine, Joan & Kelly, Martin & Larres, Patricia, 2020. "Banking for the common good: A Lonerganian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  100. Cooper, Christine & Lapsley, Irvine, 2021. "Hillsborough: The fight for accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  101. Jørgensen, Brian & Messner, Martin, 2010. "Accounting and strategising: A case study from new product development," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 184-204, February.
  102. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Post-Print hal-00676561, HAL.
  103. Jens Steffek, 2008. "Public Accountability and the Public Sphere of International Governance," RECON Online Working Papers Series 3, RECON.
  104. Mitchell, Austin & Sikka, Prem, 2004. "Accountability of the accountancy bodies: the peculiarities of a British accountancy body," The British Accounting Review, Elsevier, vol. 36(4), pages 395-414.
  105. Tweedie, Dale & Luzia, Karina, 2023. "In place, with power: (Re)conceptualising accountability in national non-government organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
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