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...

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Главные авторы: Sawandi, Norfaiezah, Thomson, Ian
Формат: Conference or Workshop Item
Язык:English
Опубликовано: Elsevier Ltd. 2014
Предметы:
Online-ссылка:https://repo.uum.edu.my/id/eprint/13410/1/61.pdf
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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.
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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