The chameleon of accountability: forms and discourses

Article Abstract:

The concept of accountability is an ever-evolving issue. Fifteen CEOs from Australian public organizations who were interviewed on the topic of accountability provides proof of the chameleon-like character of accountability. Their perception of accountability is constructed in a subjective manner and depends on the context. In addition, the CEOs have multiple and conflicting meanings for accountability. During the course of the interviews, five forms of aaccountability are determined. They are political, public, managerial, professional and personal. It is also found that there are two discourses of accountability: structural and personal. To provide a new conception of accountability, informing the process by which administrators develop and implement a feeling of accountability is seen as a better alternative than introducing managerial controls.

Analysis, Public administration, Responsibility

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Queue forms for MGM

Article Abstract:

Credit Lyonnais plans to sell the European cinema chain of MGM, and there are more than 50 potential buyers. There are 150 motion picture theaters in the chain, mostly in the UK. MGM ranks first in the UK market, accounting for about a quarter of admissions to motion picture theaters. The film studios are to be sold separately and this may not occur prior to 1996. Credit Lyonnais may sell the UK motion picture theaters as a separate unit or sell the theaters together.

Motion Picture Theaters, Motion Picture and Video Exhibition, Mergers, acquisitions and divestments, Movie theaters, Credit Lyonnais, MGM Films Inc.

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Accountability and auditors' judgments about contingent events

Article Abstract:

Auditors' judgments regarding contingent claims against their clients are studied to verify the theory that judgments are influenced by the opinions of persons whom the auditors are accountable to. Results show that auditors' knowledge of a client's disclosure preferences had no effect on their judgments during litigation. However, auditors' judgments varied depending on the persons the auditors were accountable to.

Research, Practice, Auditors, Judgments, Judgments (Law)

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