Construct · 1 fields · 1 citations

intelligent accountability: a standalone construct

One name. One construct. A landmark on the map.

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Critical accounting

a form of accountability that accepts the limits of transparency and relies on dialogue and inquiry rather than ever more detailed reporting.

In critical accounting, intelligent accountability refers to a form of accountability that accepts the limits of transparency and relies on dialogue and inquiry rather than ever more detailed reporting. This meaning comes from Roberts (2009) in Accounting, Organizations and Society.[1]

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Nearby constructs

accountability2 fields · 2 citationsjingle · one word, two constructs form4 fields · 7 citationsjingle · one word, four constructs transparency4 fields · 7 citationsjingle · one word, four constructs

References

Roberts, J. (2009). No one is perfect: The limits of transparency and an ethic for ‘intelligent’ accountability. Accounting, Organizations and Society, 34(8), 957-970. https://doi.org/10.1016/j.aos.2009.04.005

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