9,184 research outputs found
On the Topology of the Character Variety of a Free Group
We investigate the topology of the space of characters of a free group
into , , , and
An exploration of the absence of corporate social reporting (CSR) in Bangladesh
This paper aims to broaden the present CSR literature by examining the absence of CSR within the context of a developing country. This is an area which to date is relatively under researched in comparison to the more widely studied presence of CSR within developed Western countries. For this purpose, 23 semi-structured interviews were undertaken with senior corporate managers in Bangladesh. The findings suggest that the main reasons for non-disclosure include lack of legal requirements and lack of knowledge/awareness. The other reasons mentioned are lack of resources, poor performance and fear of bad publicity and inherent dangers in additional disclosures. The paper has raised some serious public policy concerns by exploring the underlying motives for absence of CSR in general and some eco-justice issues in particular (e.g. child labour, equal opportunities and poverty alleviation). These significant issues require careful consideration by the policy makers at the national, regional and international levels
Stakeholder accounting : the case of the electricity industry in England and Wales
This thesis proposes to explore the potential for stakeholder based accounting as a means to explain the social performance of organisations. It argues that organisations have a contract with society and as a consequence they must be accountable to that society for their actions. Further, it is suggested that as part of this accountability there is a broader need in the public interest for social accounting. Due to the pluralistic nature of modern societies it is argued that a stakeholder framework is one way in which this accountability can be achieved. In order to consider the nature of such social accounting a case study of the electricity industry in England and Wales is undertaken. This industry is very important to modern society, has significant environment implications and has a recent history of remarkable change. These factors make it an interesting and unique case within which to consider accountability. From the performance measurement and accounting literature and a series of interviews with both stakeholders and privatised companies a model of stakeholder performance is developed. This is then used to analyse the electricity industry in England and Wales since privatisation. The objective is to demonstrate how certain stakeholders have fared, whether they have won or lost. Further, institutional and resource dependency theories are used to consider what factors determine the relative success or failure of the different stakeholder groups. Finally the possible implications of recent developments in Social Accounting Standards, such as the Global Reporting Initiative (GRI), AccountAbility 1000 (AA1000) and Social Accountability 8000 (SA8000), and the potential for Internet reporting are considered
Conceptions of materiality in sustainability reporting frameworks:Commonalities, differences and possibilities
Dialogic education:reflections from an accounting course
Our paper aims to contribute to the growing body of literature that has suggested that tertiary accounting education should not simply transfer technical/functional/vocational accounting knowledge. This literature suggests that a more critical accounting educational content complemented by a more dialogical teaching approach is more appropriate. Our paper provides further reflections on just such a course and the challenges that this raises. Specifically, it comments on learner resistance and engagement, syllabus design, delivery and assessment methods. In addition, this paper introduces the role that theory, secondary research and debates have played in this course. The value of this type of course, in terms of developing and transforming the learners is discussed
Effect of Different Types of Physical Activity on Activities of Daily Living in Older Adults : Systematic Review and Meta-Analysis
Peer reviewedPostprin
Discharging democratic accountability: The role of strategy and performance information in local authority Health and Wellbeing Boards
The Health and Social Care Act (2012) required
the creation of Health and Wellbeing Boards
(HWBs) to provide strategic leadership for
health outcomes for localities across England.
It was suggested that HWBs would enhance
democratic accountability and provide a forum
for key leaders to come together from across
the health and social care systems. This
research explores the extent to which HWBs
have, or have not, enhanced democratic
accountability through the use of strategic
planning and performance information. The
study is informed by a total of 39 interviews
with experts and members of two HWBs and
has resulted in the following key conclusions:
wUnderstanding of what is meant by
democratic accountability was variable
across the interviewees. Many interviewees
felt that their key obligation was directly to
their local public rather than being held
accountable through the political process.
The low level of public engagement with
HWBs also suggests that democratic
accountability is indirect and limited.
w Many members of the HWBs also recognised
that they felt they had multiple accountabilities.
There appeared to be a tension between an
interviewee’s perceived accountability for
local health outcomes as a member of the
HWB and their accountability for their own
organisation’s operations in long-established
accountability relationships. For instance
interviewees representing organisations
operating within the health service have long
been accountable to NHS England and the
Department of Health.
wHWBs have been required to develop a Joint
Health and Wellbeing Strategy, but doing so
effectively has proved challenging. Our
evidence suggests that important lessons
have been learnt about the potential scope
of HWBs as reflected in their strategy. Our
interviewees point to how there has been a
need to ‘refresh’ strategies and to reduce the
number and scope of priorities. In particular
emphasis has shifted to priorities where there
is the potential for joint working from the
different members of the HWBs.
wWe find that there is some level of agreement
that, whilst the use of performance information
in our two HWBs has been limited, it may
become more important into the future. It is
suggested that performance information
accompanied by associated narratives could
be used as a way to further improve the work
plans and structure of HWB meetings.
wHWBs are strengthened by the developing
relationships between the key leaders from
across the health and social care systems.
Their potential to improve health outcomes,
however, is inhibited by a lack of financial and
human resources and a lack of integration
and system leadership. Policy initiatives such
as sustainability and transformation partnerships
(STPs) also contribute to uncertainty that can
hinder the progress of HWBs
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