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 language | English |
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Qualification | Doctor of Philosophy |
Awarding Institution |
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Supervisors/Advisors |
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Award date | 30 Nov 2009 |
Place of Publication | Australia |
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Publication status | Published - 2010 |