Author: O'Neill, Sharron

Source: Accounting, Auditing & Accountability Journal, Volume 20, Number 1, 2007 , pp. 160-161(2)

Publisher: Emerald Group Publishing Limited

Abstract:

<B>Purpose</B> - This paper aims to reflect on the boundaries of corporate responsibility in the outsourcing relationships between chain stores, transport companies and owner-driver truck operators. <B>Design/methodology/approach</B> - Fictional prose. <B>Findings</B> - Finds that questions about corporate social responsibility and accountability for driver safety remain unanswered by the 2005 New South Wales Parliament's Stay-safe Committee's <IT>Inquiry into Road Safety Administration in New South Wales</IT>. <B>Research limitations/implications</B> - Encourages further research into the social effects of transport industry accounting practices particularly in terms of exploring links between performance measurement and road safety. <B>Originality/value</B> - A creative reflection on performance measurement and corporate accountability.

Keywords: Australia; Performance measures; Road safety; Transport industry

Document Type: Research article

DOI: http://dx.doi.org/10.1108/09513570710731245

Publication date: 2007-03-06

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