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Broadening corporate accountability: An ‘idealised’ downward accountability model

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.

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Abstract

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.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords: Corporate accountability; downward accountability; downward functional accountability; downward communitarian accountability; downward social/ holistic accountability.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Norfaiezah Sawandi
Date Deposited: 09 Mar 2015 13:31
Last Modified: 18 Apr 2016 06:51
URI: https://repo.uum.edu.my/id/eprint/13410

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