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Book part
Publication date: 3 October 2007

Dean Neu and Elizabeth Ocampo

The demand for social responsibility accounts are not limited to corporations nor are reporting practices limited to disclosures in annual reports. Organizations such as the World…

Abstract

The demand for social responsibility accounts are not limited to corporations nor are reporting practices limited to disclosures in annual reports. Organizations such as the World Bank, with lending activities in excess of $22B yearly in at least 64 countries, exert significant influence over how social responsibility is defined and accounted for. The current study examines the provision of social responsibility accounts within the context of World Bank lending activities. Beginning from an in-depth examination of a single World Bank lending agreement in the area of basic education in Latin America as well as 40 semi-structured interviews with field participants, and a series of participant observations, we examine not only how the demand for accountability and social responsibility is satisfied via a complex of written and verbal “accounts” but also the micro-politics of such processes. This analysis highlights how the intersection between World Bank demands and existing information technologies impact on the nature of the provided written and verbal social responsibility accounts.

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Envisioning a New Accountability
Type: Book
ISBN: 978-0-7623-1462-1

Book part
Publication date: 28 December 2006

David J. Cooper and Dean Neu

It is in the context of the huge (but largely unaccountable) impact of accounting and accountants that the demise of Arthur Andersen and the financial scandals of the past few…

Abstract

It is in the context of the huge (but largely unaccountable) impact of accounting and accountants that the demise of Arthur Andersen and the financial scandals of the past few years need to be seen. These scandals raise questions of independence and the role of the audit industry in alerting investors, employees, suppliers, customers and the general public to the realities of corporate wrongdoing and weakness. This paper introduces a Special Issue that offers a counter-hegemonic story, pointing out that things can be different and better in substantive ways, that auditor independence and integrity require more substantive thinking and analysis than simple re-arrangements of regulatory institutions or calls for superheroes who can transcend pressures to abet crime. After reviewing the contents of the various contributions to this Special Issue, the paper makes some brief comments about possible solutions to the problem of independence of audits and suggests a focus on audit, not auditor, independence.

Details

Independent Accounts
Type: Book
ISBN: 978-0-76231-382-2

Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Book part
Publication date: 6 April 2001

Abstract

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Advances in Accountability: Regulation, Research, Gender and Justice
Type: Book
ISBN: 978-0-76230-518-6

Book part
Publication date: 3 October 2007

Abstract

Details

Envisioning a New Accountability
Type: Book
ISBN: 978-0-7623-1462-1

Book part
Publication date: 28 December 2006

Abstract

Details

Independent Accounts
Type: Book
ISBN: 978-0-76231-382-2

Book part
Publication date: 30 December 2004

Abstract

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Re-Inventing Realities
Type: Book
ISBN: 978-1-84950-307-5

Content available
Book part
Publication date: 3 October 2007

Abstract

Details

Envisioning a New Accountability
Type: Book
ISBN: 978-0-7623-1462-1

Content available
Book part
Publication date: 28 December 2006

Abstract

Details

Independent Accounts
Type: Book
ISBN: 978-0-76231-382-2

Abstract

Details

The Peripatetic Journey of Teacher Preparation in Canada
Type: Book
ISBN: 978-1-83982-239-1

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Book part (27)
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