All Outputs (4)

A study of the democratic legitimacy of Action 13 of the OECD's base erosion and profit shifting (BEPS) Action 13. (2024)
Thesis
GORDON, M. 2024. A study of the democratic legitimacy of Action 13 of the OECD's base erosion and profit shifting (BEPS) Action 13. Robert Gordon University, PhD thesis. Hosted on OpenAIR [online]. Available from: https://doi.org/10.48526/rgu-wt-2565272

This thesis presents a mixed methods case study examining the democratic legitimacy of Action 13 of the Organisation for Economic Cooperation and Development's (OECD) Base Erosion and Profit Shifting (BEPS) Action Plan. Taking a critically orientated... Read More about A study of the democratic legitimacy of Action 13 of the OECD's base erosion and profit shifting (BEPS) Action 13..

Transparency and accountability for the global good? The UK's implementation of EU law requiring country-by-country reporting of payments to governments by extractives. (2019)
Journal Article
CHATZIVGERI, E., CHEW, L., CRAWFORD, L., GORDON, M. and HASLAM, J. 2020. Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives. Critical perspectives on accounting [online], 67-68, article ID 102074. Available from: https://doi.org/10.1016/j.cpa.2019.02.001

We draw upon the critical accounting literature to theorise what we see here as an accounting mobilisation and functioning in context. The manifestation entails ostensibly a progressive transparency and accountability and merits critical attention vi... Read More about Transparency and accountability for the global good? The UK's implementation of EU law requiring country-by-country reporting of payments to governments by extractives..

Reports on payments to governments: a critical review of early developments and experiences. (2017)
Report
CHATZIVGERI, E., CHEW, L., CRAWFORD, L., GORDON, M. and HASLAM, J. 2017. Reports on payments to governments: a critical review of early developmnets and experiences. Aberdeen: Robert Gordon University.

We are concerned to review and discuss aspects of the Reports submitted in line with the Payments to Governments Regulations. We consider the process of transposition of this EU Accounting Law into UK law and the early implementation or operationaliz... Read More about Reports on payments to governments: a critical review of early developments and experiences..

Reports on payments to governments: a report on early developments and experiences. (2017)
Report
CHATZIVGERI, E., CHEW, L., CRAWFORD, L., GORDON, M. and HASLAM, J. 2017. Reports on payments to governments: a report on early developments and experiences. Report for Publish What You Pay International Secretariat and Publish What You Pay UK, June 2017. London: Publish What You Pay [online]. Available from: http://www.publishwhatyoupay.org/wp-content/uploads/2017/06/REPORTS-ON-PAYMENTS-TO-GOVERNMENTS-A-REPORT-ON-EARLY-DEVELOPMENTS-AND-EXPERIENCES-1-2.pdf

We are concerned in this report to review and discuss aspects of the Reports submitted in line with the Payments to Governments Regulations. We consider the process of transposition of this Accounting Law into UK law and the early implementation or o... Read More about Reports on payments to governments: a report on early developments and experiences..