Making discrimination visible: the potential for social accounting

Article Abstract:

A discussion of how social accounting can reveal discrimination in employment is presented. General background information includes the prevalence of inequality, poverty and violence throughout the world and the inability of millions to reach their full potential because they differ from the norms of society in terms of racial background, sexual preference or other factors. Disenfranchised groups include women, ethnic minorities, homosexuals and the disabled. Accounting is not a simple solution to the problem of employment discrimination , but has considerable enabling potential. Specific accounting techniques that could be used to make discrimination visible are discussed

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Changing the public sector accountability: critiquing new directions

Article Abstract:

This article examines what the appropriate balance might be between formal public and private sector accountability. The complex combination of ideological, cultural, economic and political forces in determining such a balance is discussed.

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How culture affects the use of information technology

Article Abstract:

The authors find that accountants in international businesses are affected in their use of information technology by cultural differences.

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