Broadening corporate accountability: An ‘idealised’ downward accountability model
The purpose of this paper is to provide discussion on competing but overlapping theorization of accountability with primary focus given to downward accountability.In this paper the conception of downward accountability is extended via development of an ‘idealised’ downward accountability model.The...
| Главные авторы: | , |
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| Формат: | Conference or Workshop Item |
| Язык: | English |
| Опубликовано: |
Elsevier Ltd.
2014
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| Предметы: | |
| Online-ссылка: | https://repo.uum.edu.my/id/eprint/13410/1/61.pdf |
| _version_ | 1825803180725764096 |
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| author | Sawandi, Norfaiezah Thomson, Ian |
| author_facet | Sawandi, Norfaiezah Thomson, Ian |
| author_sort | Sawandi, Norfaiezah |
| collection | UUM |
| description | The purpose of this paper is to provide discussion on competing but overlapping theorization of accountability with primary focus given to downward accountability.In this paper the conception of downward accountability is
extended via development of an ‘idealised’ downward accountability model.The paper is primarily theoretical and conceptual, extending the conception of downward accountability with its three idealised hybrids.The paper finds downward accountability may interact and overlap with other forms of accountability.Consequently, dependent on the key elements, mainly motivation and intention, the organization’s accountability practices can ‘genuinely’ serve a broad range of stakeholders. The model developed in this paper is an early attempt in understanding and assessing the effectiveness of different practices of discharging downward accountability. |
| first_indexed | 2024-07-04T05:52:37Z |
| format | Conference or Workshop Item |
| id | uum-13410 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:52:37Z |
| publishDate | 2014 |
| publisher | Elsevier Ltd. |
| record_format | eprints |
| spelling | uum-134102016-04-18T06:51:44Z https://repo.uum.edu.my/id/eprint/13410/ Broadening corporate accountability: An ‘idealised’ downward accountability model Sawandi, Norfaiezah Thomson, Ian HF5601 Accounting The purpose of this paper is to provide discussion on competing but overlapping theorization of accountability with primary focus given to downward accountability.In this paper the conception of downward accountability is extended via development of an ‘idealised’ downward accountability model.The paper is primarily theoretical and conceptual, extending the conception of downward accountability with its three idealised hybrids.The paper finds downward accountability may interact and overlap with other forms of accountability.Consequently, dependent on the key elements, mainly motivation and intention, the organization’s accountability practices can ‘genuinely’ serve a broad range of stakeholders. The model developed in this paper is an early attempt in understanding and assessing the effectiveness of different practices of discharging downward accountability. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd https://repo.uum.edu.my/id/eprint/13410/1/61.pdf Sawandi, Norfaiezah and Thomson, Ian (2014) Broadening corporate accountability: An ‘idealised’ downward accountability model. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.099 doi:10.1016/j.sbspro.2014.11.099 doi:10.1016/j.sbspro.2014.11.099 |
| spellingShingle | HF5601 Accounting Sawandi, Norfaiezah Thomson, Ian Broadening corporate accountability: An ‘idealised’ downward accountability model |
| title | Broadening corporate accountability: An ‘idealised’ downward accountability model |
| title_full | Broadening corporate accountability: An ‘idealised’ downward accountability model |
| title_fullStr | Broadening corporate accountability: An ‘idealised’ downward accountability model |
| title_full_unstemmed | Broadening corporate accountability: An ‘idealised’ downward accountability model |
| title_short | Broadening corporate accountability: An ‘idealised’ downward accountability model |
| title_sort | broadening corporate accountability an idealised downward accountability model |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/13410/1/61.pdf |
| work_keys_str_mv | AT sawandinorfaiezah broadeningcorporateaccountabilityanidealiseddownwardaccountabilitymodel AT thomsonian broadeningcorporateaccountabilityanidealiseddownwardaccountabilitymodel |