Accounting systems and systems of accountability — understanding accounting practices in their organisational contexts

Corporate social reporting and stakeholder accountability: The missing link

“…In Gray et al's analysis, a prerequisite of participative democracy is information, and reliance is thereby placed on the emancipatory potential of greater levels of corporate social and environmental disclosure in pointing the way towards more democratic relationships between organisations and their stakeholders. Arguably, however, Gray et al fail to address the issue of effective utilization of information by recipients, and associated power differentials between accountor and accountee, that lie at the heart of any accountability, and associated accounting, relationship (Roberts and Scapens, 1985). The accountability focus of this paper is on the potential for new corporate environmental and social disclosure initiatives to enhance stakeholder accountability via empowerment, in terms of facilitating action on their part (see Stewart, 1984;Bailey et al, 2000).…”

25 Years of Giddens in accounting research: Achievements, limitations and the future

“…A particular group of conceptual papers are those which henceforth will be referred to in terms of 'introducing papers' (e.g. Roberts and Scapens, 1985;Macintosh and Scapens, 1990) as their primary aim was to demonstrate "the potential of a structuration theory approach to the analysis of management control systems" (Macintosh & Scapens, 1991, p. 132). However, there are also quite a few conceptual papers which focus more specifically on particular aspects of Giddens' writings.…”

“…Twenty five years ago, Roberts and Scapens (1985) introduced Giddens' structuration theory (ST) into the management accounting (MA) field of research, since which there has been continuous and increasing output of such ST-oriented works. Indeed, a quarter of a century later, ST has become one of the most dominant 'sensitizing' approaches used to explore MA as organizational, social and political phenomena (Busco, 2009;Coad & Herbert, 2009;Englund & Gerdin, 2008).…”

“Pembebasan” Etos Akuntabilitas Anggaran Daerah: Sebuah Analisis Kritis Habermasian Atas Kolonisasi Lifeworld

“…Akuntabilitas digambarkan sebagai suatu hubungan yang mencakup pemberian dan permintaan tanggung jawab atas suatu tindakan tertentu (Roberts dan Scapens, 1985). Secara sederhana, akuntabilitas merupakan pemberian informasi dan pengungkapan (disclosure) atas aktivitas dan kinerja organisasi kepada pihak-pihak yang berkepentingan (Schiavo-Campo dan Tomasi, 1999).…”