Departamento de Economía Financiera y Contabilidad
URI permanente para esta comunidadhttps://hdl.handle.net/10953/28
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Examinando Departamento de Economía Financiera y Contabilidad por Materia "Accountability"
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Ítem Accountability and accounting for fisheries - six decades of reporting by the Electricity Supply Board of Ireland, 1935-1993(Emerald, 2023) Quinn, Martin; Moreno, Alonso; Bhatta, BibekPurpose: This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting and accountability for fisheries over time and determines potential legitimacy relations as conveyed through reporting. Design/methodology/approach: A content analysis method is used to analyse a fisheries-related section of an annual report of a state-owned electricity firm for 56 years (1935/36–1993). The time frame analysed is a period when environmental or social reporting was, in general, informal and not mandated. However, accountability was established for the company under study, through the legally mandated provision of (unspecific/discretional) information about fisheries activities. A lens evoking legitimacy relationships as a dyad is utilised. Findings: The fisheries reporting within the case organisation is an early example of recognition of the important effects of business activities on the environment and biodiversity. The findings of the analyses suggest the content aligns with what may be anticipated in a contemporary setting. Drawing on trends noted from the content analysis, three potential legitimacy relationships are identified around the fisheries reporting. Only one is determined as a complete legitimacy relationship. Research limitations/implications: The research is limited in that it is an analysis of one case in a single context. Also, the content analysis methods used were developed specifically for the study, which may limit their application. Finally, the data source used, and the historic nature of the study, to some extent limits the ability to determine some legitimacy relationships. Originality/value: This study offers some insights on the historic nature of environmental reporting from a fisheries perspective in the Northern Hemisphere. The longitudinal nature of the analysis also offers insights into how the content of the reporting changed over time. Additionally, the use of a relatively new approach to operationalising legitimacy may prove useful for future researchers in the accounting discipline, especially given recent concerns on how the concept of legitimacy has been utilised in such research.Ítem Nonprofit good governance mechanisms: A systematic literature review(Wiley, 2023-11-20) Ortega-Rodríguez, Cristina; Martín-Montes, Lucía; Licerán-Gutiérrez, Ana; Moreno-Albarracín, Antonio LuisThere is widespread acknowledgment of the importance of nonprofit good governance with a need for guidance on different effective mechanisms to increase ethical practices for the whole sector to assist professionals and researchers. This study explores two research questions: (1) What are the main reasons that inspire nonprofit organizations (NPOs) to implement good governance mechanisms? (2) What are the good governance mechanisms conducted by NPOs? The purpose is to serve as a reference and an instrument of reflection for interested NPOs exploring good governance mechanisms to make their accountability work more effective. We used a systematic literature review methodology for identification, selection, and analysis of published research on nonprofit good governance. A set of 89 articles published until 2021 was analyzed, and a new classification that identified 3 lines and 13 sublines of research was provided. Our results show that a variety of internal mechanisms and international third-party initiatives are underpinned by the need to adhere to standards of ethics and honesty.Ítem The Compliance Officer in Nonprofit Cooperative Societies: Validation of the figure through the Best–Worst Method(ELSEVIER, 2025-05-21) Ortega-Rodríguez, Cristina; Labella, Álvaro; Ruiz-Rodríguez, María ConsueloThe objective of this research is to validate the responsibilities attributable to the figure of the Compliance Officer based on the International Organization for Standardization (ISO) 37301 Standard on Compliance Management Systems. The lack of previous studies and the need of the Compliance Officer as an important figure within Nonprofit Cooperative Societies justify our interest and the timeliness of this research. Besides, Nonprofit Cooperative Societies can play a significant role in advancing the United Nations Sustainable Development Goals through their unique structure and community-focused mission. Based on ISO 37301, a total of 27 indicators have been defined and grouped into 6 blocks. In order to empirically validate the proposed indicators, a questionnaire was designed and anonymously answered by a series of expert managers in the mentioned sector in Spain. Afterward, a multi-criteria decision approach, the so-called Best-Worst Method, is applied to obtain the optimal weights of such indicators from the questionnaire answers. In the event of differences of opinions regarding the resulting weights, a consensus process based on minimum cost consensus is applied to obtain agreed weights that satisfy all the experts.