Social Accounting and Public Management: Accountability for the Public Good

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  • Edition: 1st
  • Format: Hardcover
  • Copyright: 2010-10-12
  • Publisher: Routledge

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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 Figuresp. ix
List of Tablesp. xi
Acknowledgementsp. 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 Mattersp. 11
Participatory Governance and Social Audit in the Third Sectorp. 23
Budget and Social Capital System Theory: Empirical Research Toolsp. 36
What Is It Worth? Social Accounting for Membership Organisationsp. 50
Exploring the Potential of Shadow Accounts in Problematising Institutional Conductp. 64
Czech Elites and Citizens as Part of a Public Accountability Systemp. 79
Non-Profit Organisations, Democratisation, and New Forms of Accountability: A Preliminary Evaluationp. 90
An Accountability Model and Self-Assessment Initiative for Third Sector Organisations in Hungaryp. 103
Reporting for Public Sector Agencies: A Stakeholder Modelp. 117
Agencies as Instruments of New Public Management: Models of Accountability in Italyp. 131
Evolving Accountabilities: Experience and Prospects from Scottish Public Servicesp. 147
Social Accounting and Sustainability
The Carbon Neutral Public Sector: Governmental Accounting and Action on Climate Changep. 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 Sectorp. 203
Prolegomena to Sustainability Reporting: Preventing Premature Closure of Debate Surrounding the Meaning of Sustainabilityp. 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 Economyp. 231
Social and Public Value Measurement and Social Audit: The Czech Experiencep. 245
The Contribution of Religious Congregations to the Local Social Economyp. 258
Social Accounting, Accountability, and Ethics
A Social Accountability Framework for Public Sector Conflict of Interest: Priva'te Interests, Public Duties, and Ethical Culturesp. 275
Corruption and Accountability in a Globalised World: A Comparative Study of Japan, Hong Kong, and Chinap. 287
An Accreditation Framework for the Indian Third Sectorp. 301
Conflicts of Interest, Corruption, and Ethics in Public Services: A Public Governance Approachp. 317
Ethical Audit: Control, Performance, and Reviewp. 330
Social Accounting and Public Management: Accountability for the Public Good- Conclusionsp. 344
Contributorsp. 361
Indexp. 367
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