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AA1000 and SA8000 compared: a systematic comparison of contemporary accountability standards

AA1000 and SA8000 compared: a systematic comparison of contemporary accountability standards One of the ways to deal with stakeholder issues, is the use and application of accountability standards. Two recent accountability standards (AA1000 and SA8000) will be the subject of comparison in this paper. Firstly, the constituent elements of these new standards will be briefly described. The main purpose of this paper is a systematic comparison of both standards on their object and scope, their normative perspective, the basic principles, their improvement perspective and their methodological perspective. The paper concludes by discussing the added value of both standards in their use and practical application. Questions are raised as to whether the instrumental “translation” of notions such as “accountability” and “social responsibility” offer the right support to deal with these issues on an organizational level. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

AA1000 and SA8000 compared: a systematic comparison of contemporary accountability standards

Managerial Auditing Journal , Volume 18 (1): 5 – Feb 1, 2003

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References (6)

Publisher
Emerald Publishing
Copyright
Copyright © 2003 MCB UP Ltd. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686900310454246
Publisher site
See Article on Publisher Site

Abstract

One of the ways to deal with stakeholder issues, is the use and application of accountability standards. Two recent accountability standards (AA1000 and SA8000) will be the subject of comparison in this paper. Firstly, the constituent elements of these new standards will be briefly described. The main purpose of this paper is a systematic comparison of both standards on their object and scope, their normative perspective, the basic principles, their improvement perspective and their methodological perspective. The paper concludes by discussing the added value of both standards in their use and practical application. Questions are raised as to whether the instrumental “translation” of notions such as “accountability” and “social responsibility” offer the right support to deal with these issues on an organizational level.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Feb 1, 2003

Keywords: Corporate policy; Social responsibility; Accountability; Accounting standards

There are no references for this article.