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Social Accounting and Public Management

Book

Social Accounting and Public Management

DOI link for Social Accounting and Public Management

Social Accounting and Public Management book

Accountability for the Public Good

Social Accounting and Public Management

DOI link for Social Accounting and Public Management

Social Accounting and Public Management book

Accountability for the Public Good
Edited ByStephen P. Osborne, Amanda Ball
Edition 1st Edition
First Published 2010
eBook Published 6 October 2010
Pub. Location New York
Imprint Routledge
DOI https://doi.org/10.4324/9780203846070
Pages 396
eBook ISBN 9780203846070
Subjects Economics, Finance, Business & Industry
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Osborne, S.P., & Ball, A. (Eds.). (2010). Social Accounting and Public Management: Accountability for the Public Good (1st ed.). Routledge. https://doi.org/10.4324/9780203846070

ABSTRACT

Social accounting as a discipline has challenged the methodology and focus of the larger field of accounting over the last 50 years. More recently it has taken on greater significance for other subjects as well, addressing issues for public policy and management more broadly. These include the issues of the nature of accountability in the contemporary plural state, environmental and societal sustainability, the ethical management and governance of public services and resources, and the creation and sustenance of social capital as an essential element of the modern plural state.

Social Accounting and Public Management brings together for the first time researchers from a range of disciplines including accounting, political science, management, sociology and policy studies to discuss and develop our knowledge and theory of the nature of ‘accountability’ in contemporary global society and the challenges it may pose for public policy and management. This book addresses this nexus of all of these issues and disciplines, and through this, makes a contribution to the development of the disciplines of both social accounting and public policy and management.

TABLE OF CONTENTS

chapter 1|8 pages

Introduction: Accounting—For the Common Good?

ByAMANDA BALL, STEPHEN P. OSBORNE

part |2 pages

Part I Social Audit and Social Accounting: Cross-Disciplinary Perspectives

chapter 2|12 pages

A Brief Re-Evaluation of “The Social Accounting Project”: Social Accounting Research as if the World Matters

ByROB GRAY, JESSE DILLARD, CRAWFORD SPENCE

chapter 3|13 pages

Participatory Governance and Social Audit in the Third Sector

ByGIULIO CITRONI, SABINA NICOLELLA

chapter 4|14 pages

Budget and Social Capital System Theory: Empirical Research Tools

ByCYNTHIA E. LYNCH, THOMAS D. LYNCH

chapter 5|14 pages

What Is It Worth? Social Accounting for Membership Organisations

ByLAURIE MOOK, FEMIDA HANDY, MEENAZ KASSAM

chapter 6|13 pages

Exploring the Potential of Shadow Accounts in Problematising Institutional Conduct

ByCOLIN DEY, SHONA RUSSELL, IAN THOMSON

part |2 pages

Part II Accountabilities

chapter 7|11 pages

Czech Elites and Citizens as Part of a Public Accountability System

ByPAVOL FRIČ

chapter 8|13 pages

Non-Profi t Organisations, Democratisation, and New Forms of Accountability: A Preliminary Evaluation

ByTACO BRANDSEN, MIRJAN OUDE VRIELINK, THOMAS SCHILLEMANS, AND

chapter 9|14 pages

An Accountability Model and Self-Assessment Initiative for Third Sector Organisations in Hungary

ByMONIKA MOLNÁR

chapter 10|14 pages

Reporting for Public Sector Agencies: A Stakeholder Model

ByDAPHNE RIXON, SHEILA ELLWOOD

chapter 11|16 pages

Agencies as Instruments of New Public Management: Models of Accountability in Italy

BySANDRO BRUNELLI, ALESSANDRO GIOSI, SILVIA TESTARMATA

chapter 12|16 pages

Evolving Accountabilities: Experience and Prospects from Scottish Public Services

ByTONY KINDER

part |2 pages

Part III Social Accounting and Sustainability

chapter 13|14 pages

The Carbon Neutral Public Sector: Governmental Accounting and Action on Climate Change

ByAMANDA BALL, IAN MASON, SUZANA GRUBNIC, PHIL HUGHES, S. JEFF

chapter 14|13 pages

Choosing a Smart Set of Sustainable Development Indicators for “Governments at All Levels”

ByDICK OSBORN

chapter 15|11 pages

Social and Sustainability Reporting in Italian Local Governments: What Is Not Reported?

ByFEDERICA FARNETI, JAMES GUTHRIE, BENEDETTA SIBONI

chapter 16|14 pages

Stakeholder Responses to a Social and Environmental Reporting Model for the Credit Union Sector

ByDIANNE MCGRATH

chapter 17|12 pages

Prolegomena to Sustainability Reporting: Preventing Premature Closure of Debate Surrounding the Meaning of Sustainability

ByMARIE-ANDRÉE CARON, ALAIN LAPOINTE, AND CORINNE GENDRON

part |2 pages

Part IV Social Accounting, Social Capital, and the Social Economy

chapter 18|14 pages

Social Accounting and Auditing: Assessing the Contribution of Social Capital to Social Enterprise and the Social Economy

ByGUENTHER LORENZ, ALAN KAY

chapter 19|13 pages

Social and Public Value Measurement and Social Audit: The Czech Experience

ByMAGDALENA HUNČOVÁ

chapter 20|15 pages

The Contribution of Religious Congregations to the Local Social Economy

ByRAM A. CNAAN

part |2 pages

Part V Social Accounting, Accountability, and Ethics

chapter 21|12 pages

A Social Accountability Framework for Public Sector Confl ict of Interest: Private Interests, Public Duties, and Ethical Cultures

ByGORDON BOYCE, CINDY DAVIDS

chapter 22|14 pages

Corruption and Accountability in a Globalised World: A Comparative Study of Japan, Hong Kong, and China

ByWILSON WONG

chapter 23|16 pages

An Accreditation Framework for the Indian Third Sector

ByGAURAV PATANKAR, ASHOK JAIN

chapter 24|13 pages

Confl icts of Interest, Corruption, and Ethics in Public Services: A Public Governance Approach

ByANDREA CALABRÒ

chapter 25|14 pages

Ethical Audit: Control, Performance, and Review

ByALAN LAWTON, FRÉDÉRIQUE SIX, MICHAEL MACAULAY

chapter 26|17 pages

Social Accounting and Public Management: Accountability for the Public Good—Conclusions

ByVICTOR A. PESTOFF
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