Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies

被引：90

作者：

Belal, Ataur Rahman ^{[1
]}

Cooper, Stuart M. ^{[1
]}

Roberts, Robin W. ^{[2
]}

机构：

[1] Aston Univ, Aston Business Sch, Finance & Accounting Grp, Birmingham B47 ET, W Midlands, England

[2] Univ Cent Florida, Coll Business Adm, Kenneth G Dixon Sch Accounting, Orlando, FL 32816 USA

来源：

ACCOUNTING FORUM | 2013年 / 37卷 / 02期

关键词：

Social and environmental accounting; Accountability; Vulnerability; Exploitability; Emerging economies; Less developed economies;

D O I：

10.1016/j.accfor.2013.04.001

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The aim of this paper is to provide an overview of the papers which appear in this special issue of Accounting Forum. The paper sets out the background and rationale for this special issue, introduces the papers contained within it and discusses their contributions to the literature on social and environmental accounting and accountability in emerging and less developed economies. This discussion is informed by the notions of vulnerability and exploitability. The final section of the paper provides conclusions and directions for future research in this under-researched area. (C) 2013 Elsevier Ltd. All rights reserved.

引用

页码：81 / 91

页数：11

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