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The purpose of this paper is to distinguish between corporate accountability and corporate governance, explore the development of corporate accountability and examine the role of the tripartite audit function in securing this accountability.

A normative approach has been adopted and the research is based, primarily, on an examination of relevant literature.

Society facilities the growth of economic entities by providing them with resources. As their command over resources increases, these entities gain significant economic, social and political power and accountability is demanded of their managers as a check on possible abuse of this power. Historically, as companies have increased their power in society, those to whom and that for which their managers are held accountable have been extended. Today, the managers of large public companies are considered to be accountable to society as a whole for a wide range of corporate activities. The discharge of corporate accountability traditionally relied on the preparation and audit of accountability reports (financial statements). However, from the 1990s, responding to the increasing severity of the impact on society of unexpected corporate failures – and continued failures – responsible corporate governance was added as an accountability requirement. Further, as the activities for which companies are accountable have been extended (paralleling the growth of their “power” in society), so corporate responsibility information has featured as an element in their accountability reports. As these changes have occurred, the importance of the tripartite audit function in securing corporate accountability has come to be recognised and its members – the company's external and internal auditors and its audit committee – have become increasingly multi‐disciplinary in nature.

The paper explores the questions of why corporate accountability arises and how it is discharged. It explains the relationship between corporate governance and accountability and the role of the audit function in securing corporate accountability. It also provides insights into changes occurring in the audit function and how these might develop.

This paper seeks to analyse accountability relationships developed since the introduction of reforms requiring nonprofit primary health organisations (PHOs) to discharge holistic accountability.

Case study data were obtained principally through semi‐structured interviews with PHOs and their key stakeholders, observation of formal and informal meetings, and primary and secondary documents.

While government strategy requires these PHOs to discharge holistic accountability, prior hierarchical‐based practices linger. A major impediment to securing holistic accountability is the failure of the new strategy to define clearly how the funder and provider should share accountability for improving their community's health. The implementation of holistic accountability was retarded when funders' propensity to control outcomes coincided with providers' lack of enthusiasm for embracing a greater range of stakeholders. The history and structure of individual PHOs was a key indicator of whether they discharged hierarchical or holistic accountability.

This case study research is context‐specific and may have limited applicability to other PHOs or jurisdictions. However, the study shows that when funders and providers build trust rather than depending on control, holistic accountability relationships can be developed.

Despite government intention that primary health care relationships will lead to holistic accountability, this will not occur until funders clearly define responsibilities and trust their service providers.

There is a paucity of research into government‐sponsored holistic accountability relationships with local nonprofit service providers. This research provides a unique contextual analysis of the perspectives of funders, providers and a wide group of stakeholders and the operationalisation of two different styles of accountability.

The purpose of this paper is to provide an overview of the challenges and opportunities currently facing external auditors at a time of economic and financial crisis.

The paper has a particular focus on the other contributions to this special issue of Managerial Auditing Journal and provides a reflective synthesis of these while making reference to other relevant literature as appropriate.

The paper puts forward various suggestions for future academic research that might improve auditing practice. Also, the principal aim of this special issue has been to spotlight differing perspectives on some of the perennial problems which have plagued auditing for generations and to suggest possible ways forward.

Various suggestions for future academic research that might improve auditing practice are put forward in the paper.

Major contemporary issues facing the auditing profession (or industry) are summarized. The paper highlights the diversity of value stances that exists in the audit academy and may (together with the other papers forming part of this special issue) be useful for introducing university students studying auditing at intermediate or advanced levels to a variety of current auditing issues and debates.

Mining is surrounded by controversy, in spite of corporate social responsibility (CSR) projects. This study aims to explore the theory on CSR and shared value (SV) and identified a gap in an approach to implementing CSR and SV. Perceptions of multi-stakeholder relationships in the South African mining context were elicited.

A qualitative research design included 17 semi-structured interviews with 3 stakeholder groups, including members of the community, government representatives and mining management and secondary data of company documents on CSR.

The qualitative research revealed important gaps between CSR and SV theoretical frameworks, normative ethical approaches and operationalizing of these at the mine to the detriment of effective multi-stakeholder relationships.

Mines have to engage with the community and government stakeholders proactively and build relationships.

Ethical normative approaches have to be considered. Government has to take note of this study’s findings with regards to negative consequences of institutionalized CSR for trust between mines and communities.

The literature review differentiates theoretically between normative and instrumental stakeholder theory, philanthropic and business case CSR, SV and their implicit normative ethical approaches. The semi-structured interviews revealed legacy issues and lack of engagement between mine and community as main barriers to multi-stakeholder relationships and raised important questions on normative ethical approaches to CSR and SV. The direct and indirect barriers by government, community and mine management are identified and differentiated.

The purpose of this paper is to find out which Web 2.0 applications and new communications technologies were being adopted by members of the New Zealand library and information management professions, and what factors influenced this adoption, such as age, educational level, and employment status.

An online survey asking about respondents' use of a range of Web 2.0 technologies plus basic demographic information was available between 23 February and 8 March 2007. Invitations to complete the survey were sent to three e‐mail discussion lists: nz‐libs, nzrecords, and lim‐students, which resulted in 224 responses.

Librarians and information managers of all ages are experimenting with these technologies to some extent, particularly reading blogs and using RSS feeds. Active content creation is less common. Personal, technical, and organisational barriers prevent some people from being able to access Web 2.0 applications.

The voluntary nature of participation in the survey means that the results are likely to be biased towards people with an interest in Web 2.0 developments. The data were gathered in early 2007, and represent a snapshot of how the technologies were being used at that time. Invitations were sent only to New Zealand e‐mail discussion lists, and some of the findings might not apply in other countries or regions.

This is the first survey to investigate how members of the library and information management professions in New Zealand are using Web 2.0 technologies. The results reveal patterns of use and significant issues associated with using these technologies within organizations.

Organisational decline has far-reaching, negative emotional and financial consequences for staff and customers, generating academic and practitioner interest in turnaround change processes. Despite numerous studies to identify the stages during turnarounds, the findings have been inconclusive. The purpose of this paper is to address the gap by defining these stages, or episodes. The characteristics of leaders affect the outcome of organisational change towards turnarounds. This paper focusses, therefore, on the leadership requirements during specific episodes, from the initial crisis to the full recovery phases.

A total of 11 semi-structured interviews were conducted with executives from the public sector in South Africa who went through or were going through turnaround change processes and 3 with experts consulting to these organisations.

Contrary to current literature in organisational change, this study found that, in these turnaround situations, leadership in the form of either an individual CEO or director general was preferable to shared leadership or leadership distributed throughout the organisation. This study found four critical episodes that occurred during all the public service turnarounds explored, and established that key leadership requirements differ across these episodes. The study shows how these requirements relate to the current literature on transactional, transformational and authentic leadership.

The findings on the leadership requirements ultimately inform the selection and development of leaders tasked with high-risk turnaround change processes.

Four episodes with corresponding leadership requirements were established in the particular context of public sector turnaround change processes.

The purpose of this paper is to investigate the influence of a positive form of leadership, particularly authentic leadership, on ambidexterity, as ambidexterity has shown to improve financial performance. What is less clear, however, is how to create the organisational context towards ambidexterity or balanced exploitative and explorative innovation. This study set out to fill that gap in researching the direct influence of authentic leadership as well as indirect effect through innovation climate on ambidexterity.

A quantitative research approach was followed, with an online survey to employees in South African organisations. There were 733 useable questionnaires. Structural equation modelling was used to test proposed hypotheses of direct, indirect and moderation effects.

The results revealed that authentic leadership has a significant and positive direct effect on ambidexterity and a significant indirect effect through an innovation climate. Environmental dynamism lessened the regression weight of the relationship between authentic leadership and ambidexterity.

The data collected were cross-sectional and respondents were South African employees; therefore, caution should be exercised when generalising the results to other organisations in a broader African context.

Understanding that both authentic leadership and innovation climate are required to significantly influence ambidexterity allows organisations to direct their leadership selection and development.

The main contribution of this research lies in clarifying the influence of authentic leadership on ambidexterity in the South African context.

This report is the result of a five‐month survey of information provision in the London Borough of Islington. It looks at information on learning opportunities for adults and complements Brenda Neale's survey of adult learner needs which identified a lack of accessible information as a major barrier for adults in the Borough wishing to return to learning.

Traces history of Taiwan′s department store industry back to 1958 when Da‐Hsin, Taiwan′s first contemporary department store, was established in Kao‐Hsiung. Most of Taiwan′s department stores were small with limited cash flow and have, therefore, widely adopted consignment sales. Illustrates how lack of merchandise differentation, stemming from consignment, resulted in a serious problem with vicious price competition. As a result, the Taipei Co‐ordinated Department Store Association (TCDSA) was formed in 1980 by volunteer department stores as a way to alleviate devastating price competition between them. Details how, recently, collaborative agreements have attracted the attention of Taiwan′s department stores; and how these strategic alliances have advanced Taiwan′s department store industry and have offered foreign retailers entry into the Taiwanese market.