Article Abstract:
Recent research has developed a theory for facilitating and legitimizing the use of accountability as the basis for discussion and disclosure in the public health sector. This theoretical model is based on social accountability concepts. It is made up of five fundamental concepts, 10 bridging concepts and four properties. These are efforts to present comprehensive report potentialities from a background in the literature and accountee preferences. The model offers a suitable framework for structuring and analyzing discourse on social preferences for report.
User Contributions:
Comment about this article or add new information about this topic:
Article Abstract:
Research into the possible impact of the structure of the auditor-client relationship on auditor behaviour and audit practice has focused on the possible repercussions of the liberalization of the Greek auditing profession in 1992 for the behaviour of auditors in relation to their performance of a range of audit functions. Efforts have been made to establish a link between academic research and accounting practice. It is clear that audit practice depends on the nature and organization of the auditing profession and the evolving legislative structure.
User Contributions:
Comment about this article or add new information about this topic:
Article Abstract:
The implications of the APIRA 1998 conference for accounting research are considered. Research of all types should ultimately result in better practice and the data bank of study should offer guidance in addressing accounting problems. Work is need to structure the knowledge into theories to provide a functional, hierarchical and generalized theory of accounting. The development of such a generalized structure will be a major challenge for accounting academia.
User Contributions:
Comment about this article or add new information about this topic: