This paper considers the most important elements of both the stakeholder theory and accountability as an accounting concept. The main aim of the paper is to find the common elements of these two approaches. The stakeholder theory is based on the stakeholder concept, and the accountabilty concept on obligations to give an account and rights to know among interested parties. Both the stakeholder thinking and accountability concept are based on a more general responsibility thinking: someone being responsible for someone else for something. By combining the stakeholder thinking and accountabiliy concept it seems to be possible to form a framework for the functions of accounting and other information systems of an organisation.

Understanding the varied approaches to leadership remains an ongoing challenge, especially as it relates to different sorts of organizations. Of particular interest are the specific considerations to which leaders pay attention. The management letters contained in the annual reports of both for-profit and nonprofit organizations reveal the nature of many of these considerations. This paper examines the management letters contained in the annual reports of for-profit and nonprofit organizations in order to discern the major differences and similarities between the approaches of for-profit and nonprofit leaders. Through this research a number of themes emerge that lead to general conclusions regarding leadership.

This paper contains an overview of materials developed for a workshop designed to provide guidance for participants to be able to evaluate: 1) the types of websites, 2) the quality of those websites, and 3) the integrity of data available on the internet. The workshop identifies criteria that may be used to assess whether the data and information found on the websites are useable for research and teaching purposes. The focus is primarily on non-government websites concerned with corporate behavior and economic development, in particular "watchdog" or advocacy organizations. For purposes of the workshop, "watchdog" organizations are defined as not-for-profit organizations founded for the purpose of impacting a particular societal goal, such as discouraging corruption in the workplace.

Challenged by recent incidents as they occurred at Enron, WorldCom, Disney and Xerox, management has to rethink its values. In reality, it can be observed that some firms are already on a learning path to adopt a broader stakeholder-oriented view than before. In order to implement the stakeholder view better into strategic thinking of management, top managers have to change their values which are challenged by stakeholder-oriented incentives. Based on three comparative case studies some first propositions are developed.

Tribes in many parts of the U.S. are exercising their sovereign rights to create sustainable economic infrastructures to generate employment opportunities and businesses enterprises, yet college education for management and business continues to be drawn from mainstream management courses. This article analyzes one unique effort at addressing the subject matter of American Indian business and management in a business school curriculum in which three models emerged. Distinct features of native business and management that differ fundamentally from the dominant culture are explored; the paper concludes with management education implications.

In his formal presentation, the author summarized the main points made in his “An Open Letter on Business School Responsibility” (reprinted at the end of this document and earlier posted at <iabs.net>) and added further information and comments. AACSB should require for MBA and undergraduate curricula some course in business and society subjects as a condition of business school accreditation. The author suggests legislative policy to compel such a mandate might occur in the absence of voluntary AACSB action.

This workshop session aimed at development of an eventual position statement on how to address the moral education of future business leaders in MBA and undergraduate business curricula. An object of the workshop session was to solicit input and constructive criticism from attending IABS members during the 2004 conference. A position statement would be akin to “An Open Letter on the Moral Education of Business Leaders” (however distributed) analogous and subsequent to the “An Open Letter on Business School Responsibility” (Windsor, 2002) previously circulated. A purpose of a position statement would be to assess and lay out a justification for a combination of independent (i.e., foundational) business and society and business ethics education followed by systematic infusion of business and society and business ethics perspectives into the rest of the business curricula at graduate and undergraduate levels. The task is an important one collectively for ALSB, IABS, ONE, SBE, and SIM.