Social accounting: a reporting model incorporating stakeholder dialogue in the credit union sector

Research output: ThesisDoctoral Thesis

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Abstract

The model developed meets the requirements for social and environmental accounting information by members and management associated with the credit union sector and, as such, limits itself to that sector. However, it is the added understanding of the views of stakeholders that is a primary contribution of this thesis.The proposed model arising from understanding the needs of stakeholders has the potential to improve the accountability of organisations by establishing a reporting mechanism, located within a conceptual framework, which retains the qualitative attributes of financial accounting information “ a basis which has been lacking for the collective reporting of social, environmental and financial accounting to date.
Original languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • Charles Sturt University
Supervisors/Advisors
  • Mathews, Martin, Co-Supervisor
  • Bisman, Jayne, Co-Supervisor
Award date30 Nov 2009
Place of PublicationAustralia
Publisher
Publication statusPublished - 2010

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