Social Accounting and Public Management: Accountability for the Public Good

by P.; ROSBO027ROSBO009 Stephen

• ISBN13: 9780415806497
• ISBN10: 0415806496
• Edition: 1st
• Format: Hardcover
• Copyright: 2010-10-12
• Publisher: Routledge

Summary

This volume brings together 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.

Table of Contents

List of Figures	p. ix
List of Tables	p. xi
Acknowledgements	p. xiii
Introduction: Accounting For the Common Good?	p. 1
Social Audit and Social Accounting: Cross-Disciplinary Perspectives
A Brief Re-Evaluation of "The Social Accounting Project": Social Accounting Research as if the World Matters	p. 11
Participatory Governance and Social Audit in the Third Sector	p. 23
Budget and Social Capital System Theory: Empirical Research Tools	p. 36
What Is It Worth? Social Accounting for Membership Organisations	p. 50
Exploring the Potential of Shadow Accounts in Problematising Institutional Conduct	p. 64
Accountabilities
Czech Elites and Citizens as Part of a Public Accountability System	p. 79
Non-Profit Organisations, Democratisation, and New Forms of Accountability: A Preliminary Evaluation	p. 90
An Accountability Model and Self-Assessment Initiative for Third Sector Organisations in Hungary	p. 103
Reporting for Public Sector Agencies: A Stakeholder Model	p. 117
Agencies as Instruments of New Public Management: Models of Accountability in Italy	p. 131
Evolving Accountabilities: Experience and Prospects from Scottish Public Services	p. 147
Social Accounting and Sustainability
The Carbon Neutral Public Sector: Governmental Accounting and Action on Climate Change	p. 165
Choosing a Smart Set of Sustainable Development Indicators for "Governments at All Levels"	p. 179
Social and Sustainability Reporting in Italian Local Governments: What Is Not Reported?	p. 192
Stakeholder Responses to a Social and Environmental Reporting Model for the Credit Union Sector	p. 203
Prolegomena to Sustainability Reporting: Preventing Premature Closure of Debate Surrounding the Meaning of Sustainability	p. 217
Social Accounting, Social Capital, and the Social Economy
Social Accounting and Auditing: Assessing the Contribution of Social Capital to Social Enterprise and the Social Economy	p. 231
Social and Public Value Measurement and Social Audit: The Czech Experience	p. 245
The Contribution of Religious Congregations to the Local Social Economy	p. 258
Social Accounting, Accountability, and Ethics
A Social Accountability Framework for Public Sector Conflict of Interest: Priva'te Interests, Public Duties, and Ethical Cultures	p. 275
Corruption and Accountability in a Globalised World: A Comparative Study of Japan, Hong Kong, and China	p. 287
An Accreditation Framework for the Indian Third Sector	p. 301
Conflicts of Interest, Corruption, and Ethics in Public Services: A Public Governance Approach	p. 317
Ethical Audit: Control, Performance, and Review	p. 330
Social Accounting and Public Management: Accountability for the Public Good- Conclusions	p. 344
Contributors	p. 361
Index	p. 367
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