Vulnerable and exploitable: the need for organisational accountability and transparency in emerging and less developed economies

Ataur R. Belal; Stuart M. Cooper; Robin W. Roberts

doi:10.1016/j.accfor.2013.04.001

Vulnerable and exploitable: the need for organisational accountability and transparency in emerging and less developed economies

Ataur R. Belal^*, Stuart M. Cooper, Robin W. Roberts

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

Abstract

The aim of this paper is to provide an overview of the papers which appear in this special issue of Accounting Forum. The paper sets out the background and rationale for this special issue, introduces the papers contained within it and discusses their contributions to the literature on social and environmental accounting and accountability in emerging and less developed economies. This discussion is informed by the notions of vulnerability and exploitability. The final section of the paper provides conclusions and directions for future research in this under-researched area.

Original language	English
Pages (from-to)	81-91
Number of pages	11
Journal	Accounting Forum
Volume	37
Issue number	2
DOIs	https://doi.org/10.1016/j.accfor.2013.04.001
Publication status	Published - Jun 2013

Bibliographical note

NOTICE: this is the author’s version of a work that was accepted for publication in Accounting forum. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Belal, AR, Cooper, SM & Roberts, RW, 'Vulnerable and exploitable: the need for accountability and transparency in emerging and less developed economies' Accounting forum, vol. 37, no. 2 (2013) DOI http://dx.doi.org/10.1016/j.accfor.2013.04.001

Keywords

accountability
emerging economies
exploitability
less developed economies
social and environmental accounting
vulnerability

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10.1016/j.accfor.2013.04.001

Vulnerable and exploitable
NOTICE: this is the author’s version of a work that was accepted for publication in Accounting forum. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Belal, AR, Cooper, SM & Roberts, RW, 'Vulnerable and exploitable: the need for accountability and transparency in emerging and less developed economies' Accounting forum, vol. 37, no. 2 (2013) DOI http://dx.doi.org/10.1016/j.accfor.2013.04.001
Accepted author manuscript, 162 KB

Cite this

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title = "Vulnerable and exploitable: the need for organisational accountability and transparency in emerging and less developed economies",

abstract = "The aim of this paper is to provide an overview of the papers which appear in this special issue of Accounting Forum. The paper sets out the background and rationale for this special issue, introduces the papers contained within it and discusses their contributions to the literature on social and environmental accounting and accountability in emerging and less developed economies. This discussion is informed by the notions of vulnerability and exploitability. The final section of the paper provides conclusions and directions for future research in this under-researched area.",

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author = "Belal, {Ataur R.} and Cooper, {Stuart M.} and Roberts, {Robin W.}",

note = "NOTICE: this is the author{\textquoteright}s version of a work that was accepted for publication in Accounting forum. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Belal, AR, Cooper, SM & Roberts, RW, 'Vulnerable and exploitable: the need for accountability and transparency in emerging and less developed economies' Accounting forum, vol. 37, no. 2 (2013) DOI http://dx.doi.org/10.1016/j.accfor.2013.04.001",

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Vulnerable and exploitable: the need for organisational accountability and transparency in emerging and less developed economies

Abstract

Bibliographical note

Keywords

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