Results 1 to 10 of about 70 (68)
Critical dialogical accountability: From accounting-based accountability to accountability-based accounting [PDF]
Abstract Society is demanding that its institutions be accountable for more than economic performance. However, much research in the social and environmental accounting (SEA) literature suggests that an increased level of reporting has not prompted the anticipated increased levels of accountability. Accountability is limited by what is disclosed, and
Jesse Dillard, Eija Vinnari
exaly +3 more sources
Accounting and accountability in the Anthropocene [PDF]
Purpose The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship. Design/methodology/approach The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions ...
Jan Bebbington +6 more
openaire +4 more sources
Accounting account account assessment [PDF]
Excise duties are a special form of sales tax and one of the most tax forms. Excise is taxed products with inelastic demand, and taxpayers are manufacturers and importers. Tax base is determined by a measurement unit (kg, liter, etc.,), and the amounts are in absolute values (e.g., 50 to a pack of cigarettes din).
openaire +2 more sources
Tradução inédita em português do artigo originalmente publicado na American Sociological ReviewTraduzido por Ana Beatriz ...
Marvin B. Scott, Stanford M. Lyman
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Accounting before Accountability
In this article, we will review several issues relating to the definition of “adequate yearly progress” (AYP), and its measurement, and offer some reasons why it may be prudent to separate the definition and measurement of AYP from its use in accountability.
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Accounting for global dispersion of current accounts [PDF]
Abstract We develop a multi-country quantitative model of the global distribution of current account and external balances. Countries accumulate domestic capital and foreign assets to smooth consumption over time against exogenous productivity shocks in the presence of liquidity constraints.
Jaewoo Lee, Yongsung Chang, Sun-Bin Kim
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Accounting for killing: Accountability for death
Accounting and the conscious secretive killing of humans are rarely concurrently examined in the contemporary and historical literature. Based on examinations of a rare and formerly highly secretive surviving written record found in the Venice State Archive, and other surviving primary records, as well as secondary sources, this novel study outlines ...
SARGIACOMO, MASSIMO +2 more
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Putting the "Account'' into Cloud Accountability
Security concerns are often cited as the most prominent reason for not using cloud computing, but customers of cloud users, especially end-users, frequently do not understand the need to control access to personal information. On the other hand, some users might understand the risk, and yet have inadequate means to address it.
Jaatun, Martin Gilje, Pearson, Siani
openaire +2 more sources
Accounting, Accountants, Accounting Academies
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