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Despite the evolution of corporate governance in the last 30 years,
corporate scandals have not stopped appearing in the media and
academic documents. Therefore, this book presents a
multidisciplinary study of corporate governance, as its mechanisms
to reduce conflicts of interest and risk management must act as
preventers of ethical and financial problems. The number of
corporate scandals began to grow in the 1960s and peaked in the
1990s. From the first decade of the 2000s onwards, a remarkable
evolution has taken place in the regulation market. However, new
scandals continued to take place including the Subprime Crisis of
2008. New concepts such as corporate social responsibility (CRS),
independence, gender diversity, and shell companies were
incorporated. Until 2008 the scandals were mainly financial. Now,
cases of corruption, environmental accidents, unsafe working
conditions, child labor, and the political influence of power are
increasing, which this book intends to address. It is critical to
explore methodologies that allow collaboration among companies,
regulatory entities, and those that guide their behavior and to
ensure that they are consistent with the values of ethics,
legality, disclosure, social responsibility, and accountability.
Addressing Corporate Scandals and Transgressions Through Governance
and Social Responsibility examines the tools of management and
control that can be used as enforcement mechanisms of corporate
governance and social responsibility and provides critical research
on how to improve, discuss, and develop theories around fraud,
corruption, ethics, corporate governance, and corporate social
responsibility. Covering topics such as corporate scandal, human
rights, and business fraud, this publication is ideal for corporate
governance and social responsibility professionals such as
accountants, auditors, tax officers, counsellors, directors, and
managers as well as researchers, investors, and regulatory bodies
and authorities.
The social economy sector (SES) faces pressures for greater
accountability to their funders, users, and citizens, and a growing
need to report good practices in the social, economic, and
financial impact that they have on the community. However, these
entities often face difficulties related to the lack of an
accounting framework that allows them to properly disseminate the
results of their activities. Thus, practices that involve financial
reporting and an assessment of their social, economic, and
financial impact are needed to improve their accountability,
sustainability, and operational performance. Modernization and
Accountability in the Social Economy Sector is an essential
reference source that discusses future avenues of development for
the management of SES entities, accounting, control in SES
management, and measures of performance in the SES. Featuring
research on topics such as online communication, social accounting,
and value reporting, this book is ideal for managers, financial
consultants, academicians, researchers, and students interested in
accounting, management, internal control, auditing, and technology
use in the SES.
The recent global financial and economic crisis has had surprising
effects on several economies worldwide. This global event has
promoted the discussion on how ethical, transparent, and rigorous
the accountability of public sector institutions is. However,
public manager accountability is translated into a vision that goes
beyond its sphere of activity, demanding information on how public
resources have been managed based on the maximization of social
welfare and sustainable development. Tools, Strategies, and
Practices for Modern and Accountable Public Sector Management is an
essential reference source that discusses the process behind how
public resources are managed as well as how they are coordinated to
achieve collective success. Featuring research on topics such as
corporate responsibility, fiscal accountability, and public
administration, this book is ideally designed for researchers,
managers, financial authorities, auditors, public managers, public
administrators, regulatory authorities, accountants, professionals,
and students involved with the accountability and reform of public
management in local governments.
Accounting information, on the one hand, allows government
officials to obtain better information to support greater decision
making, transparency, and accountability. On the other hand, this
financial information also allows local citizens more access to
knowledge of how public resources are being managed and used by the
local government entities. Measuring the pros and cons of this
information may determine how certain officials remain in office
while others do not. Financial Determinants in Local Re-Election
Rates is a collection of innovative research that assesses whether
accounting information and other factors have an impact on
electoral results, which in turn impact re-election in local
government. While highlighting topics including political
financing, voting behavior, and capital spending, this book is
ideally designed for political analysts, politicians, government
officials, researchers, policymakers, public policy managers,
financial analysts, academicians, and students seeking current
research on financial information and other factors having an
impact on electoral results.
Accounting information, on the one hand, allows government
officials to obtain better information to support greater decision
making, transparency, and accountability. On the other hand, this
financial information also allows local citizens more access to
knowledge of how public resources are being managed and used by the
local government entities. Measuring the pros and cons of this
information may determine how certain officials remain in office
while others do not. Financial Determinants in Local Re-Election
Rates: Emerging Research and Opportunities is a collection of
innovative research that assesses whether accounting information
and other factors have an impact on electoral results, which in
turn impact re-election in local government. While highlighting
topics including political financing, voting behavior, and capital
spending, this book is ideally designed for political analysts,
politicians, government officials, researchers, policymakers,
public policy managers, financial analysts, academicians, and
students seeking current research on financial information and
other factors having an impact on electoral results.
The recent global financial and economic crisis has had surprising
effects on several economies worldwide. This global event has
promoted the discussion on how ethical, transparent, and rigorous
the accountability of public sector institutions is. However,
public manager accountability is translated into a vision that goes
beyond its sphere of activity, demanding information on how public
resources have been managed based on the maximization of social
welfare and sustainable development. Tools, Strategies, and
Practices for Modern and Accountable Public Sector Management is an
essential reference source that discusses the process behind how
public resources are managed as well as how they are coordinated to
achieve collective success. Featuring research on topics such as
corporate responsibility, fiscal accountability, and public
administration, this book is ideally designed for researchers,
managers, financial authorities, auditors, public managers, public
administrators, regulatory authorities, accountants, professionals,
and students involved with the accountability and reform of public
management in local governments.
The social economy sector (SES) faces pressures for greater
accountability to their funders, users, and citizens, and a growing
need to report good practices in the social, economic, and
financial impact that they have on the community. However, these
entities often face difficulties related to the lack of an
accounting framework that allows them to properly disseminate the
results of their activities. Thus, practices that involve financial
reporting and an assessment of their social, economic, and
financial impact are needed to improve their accountability,
sustainability, and operational performance. Modernization and
Accountability in the Social Economy Sector is an essential
reference source that discusses future avenues of development for
the management of SES entities, accounting, control in SES
management, and measures of performance in the SES. Featuring
research on topics such as online communication, social accounting,
and value reporting, this book is ideal for managers, financial
consultants, academicians, researchers, and students interested in
accounting, management, internal control, auditing, and technology
use in the SES.
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