Abstracts

Economics

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Introduction social accounting, reporting and auditing: beyond the rhetoric?

Article Abstract:

This article examines the ideology behind corporate social responsibility and accounting initiatives, focusing on the ethical and commercial responsibilities of corporations. The article argues that social accounting and auditing requires ethical commitments, not solely a reliance on the 'business-case' for these practices.

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Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?

Article Abstract:

This article examines the history and methodology of social accounting practices, focusing on the relationship between society, corporations, and power. Topics addressed include how society can hold corporations accountable for their decisions, the power of stakeholders of organizations, and the democratic process.

Public participation, Corporate social responsibility

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Corruption: the corporate perspective

Article Abstract:

This article examines what corruption is, how corruption occurs in companies, and why it should concern all organizations. Topics addressed include private and public sector corruption, extortion and bribery, and the ethical, economic, and sociopolitical ramifications of corruption.

Ethical aspects, Corporations, Corporate corruption

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