Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies

By A. Belal, S. Cooper, Robin W. Roberts. 2013

150 citations recorded by the source corpus.

Abstract The aim of this paper is to provide an overview of the papers which appear in this special issue of Accounting Forum. The paper sets out the background and rationale for this special issue, introduces the papers contained within it and discusses their contributions to the literature on social and environmental accounting and accountability in emerging and less developed economies. This discussion is informed by the notions of vulnerability and exploitability. The final section of the paper provides conclusions and directions for future research in this under-researched area.

Subfields: Economics and Econometrics, Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/0519ff2e9688fba7cb3f10ac92b60f0c056adaed

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Economics and Econometrics

1. Kweku Adams
2. Dawda Adams
3. S. Ullah
4. Tarek Abdelfattah
5. Pervaiz Akhtar
6. Samir Saidi
7. J. Frynas
8. Danuta de Grosbois

In Information Systems

1. Kweku Adams
2. Dawda Adams
3. Tarek Abdelfattah
4. S. Ullah
5. J. Frynas
6. Uwafiokun Idemudia

In Strategy and Management

1. Waris Ali
2. Kweku Adams
3. Dawda Adams
4. Tarek Abdelfattah
5. S. Ullah
6. Zeeshan Mahmood
7. J. Frynas
8. Danuta de Grosbois

Citations in the corpus

• The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries (2018, background): “Previous authors have pointed to the need to examine the quality of information disclosed when examining disclosures in developing countries (Belal et al., 2013).”
• The role of country-level institutional factors in escaping the natural resource curse: Insights from Ghana (2019, methodology): “1Quality of institutions, quality of governance and government effectiveness Transparency and accountability for oil resources (Belal et al., 2013; Koessler and LambertMogiliansky, 2013; Cimpoeru and Cimpoeru, 2015) and financial reporting (Porter et al.”
• Corporate social responsibility reporting in the cruise tourism industry: a performance evaluation using a new institutional theory based model (2016, background): “The importance of transparent reporting by multinational companies working in developing countries is widely recognized as an important under-researched area (Belal et al., 2013; Sud and VanSandt, 2012; Utting, 2007).”
• Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review (2017, background): “In particular, such studies would respond to the call for much needed empirical scholarship examining the quality of CSR disclosure in developing countries (Belal et al., 2013).”
• Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market (2020, result): “…study is a response to the call for more research examining the context-specific nature of CSR disclosure in developing countries (Ali et al., 2017; Belal et al., 2013; Lin et al., 2017), and particularly middle east countries (Al-Abdin et al., 2018; Goby & Nickerson, 2016; Jamali et al., 2008;…”