Sustaining Arts and Culture in Buffalo Niagara

Like all nonprofits, arts and culture organizations are not immune to the inevitable shifts in fiscal health due to trends in the region’s economy and in charitable giving. In recent years, however, the shifts have turned sharply downward due to budget crises for one of the industry’s most important supporters – local government. With cherished arts and cultural assets in Erie and Niagara Counties struggling to make ends meet, the region is suddenly forced to confront a series of provocative questions. With increasingly limited resources, how can the region sustain an industry integral to Buffalo Niagara’s economy and quality of life? Can the region fill this gap while providing a higher degree of funding predictability? If not, how will it be determined which organizations are left to falter? If so, whose responsibility is it to bridge the fiscal chasm – the public sector, the private sector, the cultural institutions themselves, or all of the above

Office of the comptroller and auditor general : policy note

Institutes of accountability seriesIncludes bibliographical references (7 pages)

The State of Governance in Bangladesh 2009 : entitlement, responsiveness, sustainability

The State of Governance in Bangladesh 2009 is edited by Irum Shehreen Ali.Includes bibliographical references (page 150 - 164)

The State of Governance in Bangladesh 2010-11: policy, influence, ownership

Includes bibliographical references (page 155 - 178)

The State of Governance in Bangladesh 2007 : expectations, commitments, challenges

Includes bibliographical references (page 167 - 170)

Report of the Special Committee on Governance and Structure

https://egrove.olemiss.edu/aicpa_comm/1096/thumbnail.jp

Strategies for Promoting Human Rights Through the Private Sector: the Shareholder, the Advocate, and Finding Common Ground

https://larc.cardozo.yu.edu/event-invitations-2018/1029/thumbnail.jp

Report of the Special Committee on Governance and Structcure, For Discussion at Regional Meetings of Members of Council, March 1990

https://egrove.olemiss.edu/aicpa_assoc/2367/thumbnail.jp

Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective

Purpose: This paper is motivated by the International Integrated Reporting Council’s (IIRC) call for feedback from all stakeholders with knowledge of the International Integrated Reporting Framework , and specifically of the enablers, incentives and barriers to its implementation. The paper synthesises insights from contemporary accounting research into integrated reporting (IR) as a general concept, and integrated reporting as espoused by the IIRC in the (IIRC, 2013). We specifically focus on possible barriers and emphasise the specific issues we feel could be rectified to advance the , along with the areas that may potentially hinder wider adoption and implementation. Design/methodology/approach: The paper draws upon and synthesises academic analysis and insights provided in the IR and academic literature as well as various directives, policy and framework pronouncements. Findings: The flexibility and lack of prescription concerning actual disclosures and metrics in the could allow it to be used for compliance, regardless of the other benefits lauded by the IIRC. Thus we see forces, both external and internal, driving adoption, with one prominent example being the European Union Directive on non-financial reporting. Because of the different ways in which IR is understood and enacted, there are numerous theoretical and empirical challenges for academics. Our paper highlights potential areas for further robust academic research, and the need to contribute to policy and practice. Research limitations/implications: The paper provides the IIRC, academics, regulators and reporting organisations with insights into current practice and the framework. We highlight the need for further development and evidence to help inform improvements both from a policy and a practice perspective. A key limitation of our work is that we draw upon a synthesis of the existing literature which is still in an early stage of development. Originality/value: The paper provides the IIRC with several insights into the current , and specifically with the enablers, incentives and barriers to its implementation. Also, it provides academic researchers with a number of important observations and an agenda upon which they can build their future research