search query: @indexterm ACCOUNTABILITY / total: 184
reference: 130 / 184
Author: | Gallhofer, S. Haslam, J. |
Title: | Approaching corporate accountability: fragments from the past |
Journal: | Accounting and Business Research
1993 : VOL. 23:91A, p. 320-330 |
Index terms: | ACCOUNTABILITY HISTORY OF ECONOMIC THOUGHT DEVELOPMENT |
Language: | eng |
Abstract: | this paper develops a historical perspective on corporate accountability from an analysis of the writings of the English philosopher, Jeremy Bentham. It is suggested that Bentham offers an understanding of accountability which can be insightful today and contribute to current debates on corporate accountability. Bentham appears to offer a radical challenge to contemporary perspectives on corporate accountability today. Several aspects of this challenge may be of significance to debate in reinforcing contemporary criticism of corporate accountability, in indicating the historical dimension of such criticism and in offering new insights. |
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