کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10488382 | 937135 | 2005 | 21 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Governance and the quasi-public organization: a case study of social housing
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
The paper builds on the contrast made by Roberts [Acc. Organ. Society 16 (1991) 355; J. Roberts, From discipline to dialogue: individualizing and socializing forms of accountability, in: R. Munro, J. Mouritsen (Eds.), Accountability: Power, Ethos and the Technologies of Managing, International Thomson Business Press, London, 1996; Hum. Relat. 54 (2001) 1547] between a formal, hierarchical system of accountability based on a calculative accounting, and an informal, socializing form of accountability based on a sense-making narrative. The research identifies the limitations of accounting reports and the inadequacy of the narratives surrounding management/Board interaction. The paper identifies a space between the calculative and the narrative that is vacant and where governance is problematic and which impedes broader social accountabilities.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Critical Perspectives on Accounting - Volume 16, Issue 7, October 2005, Pages 929-949
Journal: Critical Perspectives on Accounting - Volume 16, Issue 7, October 2005, Pages 929-949
نویسندگان
Paul M. Collier,