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Contact Name
Oki Wahyu Setiawan
Contact Email
ijabs@ub.ac.id
Phone
+6281311722528
Journal Mail Official
ijabs@ub.ac.id
Editorial Address
Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
Location
Kota malang,
Jawa timur
INDONESIA
The International Journal of Accounting and Business Society
Published by Universitas Brawijaya
ISSN : 13281992     EISSN : 23552905     DOI : 10.21776/ub.ijabs
The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science.
Articles 2 Documents
Search results for , issue "Vol 6, No 1 (1998): The International Journal of Accounting and Business Society" : 2 Documents clear
Public Sector Accounting and Financial Management Systems in the Context of Socioeconomic Development: An Empirical Study of the Volta River Authority in Ghana Abdul-Rahaman, Abu Shiraz; Lawrence, Stewart; Gallhofer, Sonja; Haslam, Jim
The International Journal of Accounting and Business Society Vol 6, No 1 (1998): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The role of accounting in socioeconomic development has been significantly documented in the international accounting literature. However, a majority of these prior studies represent accounting as a technical neutral craft which plays (or can play) an enabling role in national socioeconomic development. This study contends that in some situations conventional accounting with its emphasis on the entity concept can play a constraining role in national socioeconomic development efforts. This is illustrated by an empirical study of the Volta River Authority. A major public sector organisation in Ghana. The paper is informed by the Brundtland Commission's notion of sustainable development.
An Attempt at the Classification of a Quarter of (Non-Critical) Corporate Social Reporting Woodward, David G
The International Journal of Accounting and Business Society Vol 6, No 1 (1998): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Whilst  corporate  social responsibility (CSRes  hereafter)  perhaps has a long history,  corporate  social reporting  (CSRep  hereafter)  is  probably  of more  recent origin.  Thus  although  Guthrie  and  Parker  (1989)  were  able  to  show  in  their longitudinal study of Broken Hill Proprietary eyidence of CSRep activity (as revealed via the company's annual reports), going back to the last century, such studies remain a rarity (although see also Hogner 1982; and Niemark  1992).The major early developments in the field of CSRep seem to have occurred in the USA in the earlv  1970s. with the emergence of two parallel initiatives.Firstly,  there  was  the  development  of  what  might  be  called  generalised models  of CSRep.  These  were  m  some cases  highly theoretical  and exhibited great difficulty  of  application  to  real  life  organisations

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