{"id":"https://openalex.org/W2160454615","doi":"https://doi.org/10.1111/j.0267-4424.2004.00385.x","title":"The Financial Accountability of Irish Credit Unions: An Initial Empirical Study","display_name":"The Financial Accountability of Irish Credit Unions: An Initial Empirical Study","publication_year":2004,"publication_date":"2004-07-19","ids":{"openalex":"https://openalex.org/W2160454615","doi":"https://doi.org/10.1111/j.0267-4424.2004.00385.x","mag":"2160454615"},"language":"en","primary_location":{"id":"doi:10.1111/j.0267-4424.2004.00385.x","doi":"https://doi.org/10.1111/j.0267-4424.2004.00385.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.0267-4424.2004.00385.x","pdf_url":null,"source":{"id":"https://openalex.org/S178634671","display_name":"Financial Accountability and Management","issn_l":"0267-4424","issn":["0267-4424","1468-0408"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial Accountability &amp; Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5058463028","display_name":"Noel S. Hyndman","orcid":"https://orcid.org/0000-0002-4165-7223","observed_orcids":["https://orcid.org/0000-0002-4165-7223"]},"institutions":[{"id":"https://openalex.org/I126231945","display_name":"Queen's University Belfast","ror":"https://ror.org/00hswnk62","country_code":"GB","type":"education","lineage":["https://openalex.org/I126231945"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Noel Hyndman","raw_affiliation_strings":["Queen's University, Belfast"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Queen's University, Belfast","institution_ids":["https://openalex.org/I126231945"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5109805149","display_name":"Donal G McKillop","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126231945","display_name":"Queen's University Belfast","ror":"https://ror.org/00hswnk62","country_code":"GB","type":"education","lineage":["https://openalex.org/I126231945"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Donal McKillop","raw_affiliation_strings":["Queen's University, Belfast"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Queen's University, Belfast","institution_ids":["https://openalex.org/I126231945"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5008918767","display_name":"Charles Ferguson","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I189462010","display_name":"Universiti Brunei Darussalam","ror":"https://ror.org/02qnf3n86","country_code":"BN","type":"education","lineage":["https://openalex.org/I189462010"]}],"countries":["BN"],"is_corresponding":false,"raw_author_name":"Charles Ferguson","raw_affiliation_strings":["University of Brunei (Darussalam)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Brunei (Darussalam)","institution_ids":["https://openalex.org/I189462010"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5024189501","display_name":"Tony Wall","orcid":"https://orcid.org/0000-0003-2334-3279","observed_orcids":["https://orcid.org/0000-0003-2334-3279"]},"institutions":[{"id":"https://openalex.org/I138801177","display_name":"University of Ulster","ror":"https://ror.org/01yp9g959","country_code":"GB","type":"education","lineage":["https://openalex.org/I138801177"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Tony Wall","raw_affiliation_strings":["University of Ulster"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Ulster","institution_ids":["https://openalex.org/I138801177"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":2900,"currency":"USD","value_usd":2900},"apc_paid":null,"fwci":2.9506,"has_fulltext":false,"cited_by_count":26,"citation_normalized_percentile":{"value":0.94962681,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"20","issue":"3","first_page":"253","last_page":"279"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5547000169754028,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5547000169754028,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.21359999477863312,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.08100000023841858,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/credit-unions","display_name":"credit unions","score":0.9909999966621399},{"id":"https://openalex.org/keywords/financial-accountability","display_name":"financial accountability","score":0.9980000257492065},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.8519999980926514},{"id":"https://openalex.org/keywords/stakeholder-perspectives","display_name":"stakeholder perspectives","score":0.7459999918937683},{"id":"https://openalex.org/keywords/nonprofit-organizations","display_name":"nonprofit organizations","score":0.7110000252723694}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.8540079593658447},{"id":"https://openalex.org/C2780623531","wikidata":"https://www.wikidata.org/wiki/Q9142","display_name":"Irish","level":2,"score":0.6270573139190674},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5565506815910339},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5547428131103516},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4774927794933319},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4407438039779663},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.420063316822052},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.37916308641433716},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1960555911064148},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.08306986093521118},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1111/j.0267-4424.2004.00385.x","doi":"https://doi.org/10.1111/j.0267-4424.2004.00385.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.0267-4424.2004.00385.x","pdf_url":null,"source":{"id":"https://openalex.org/S178634671","display_name":"Financial Accountability and Management","issn_l":"0267-4424","issn":["0267-4424","1468-0408"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial Accountability &amp; Management","raw_type":"journal-article"},{"id":"pmh:oai:pure.qub.ac.uk/portal:publications/5e93deff-1869-4102-be94-1df2a3f2c183","doi":null,"is_oa":false,"landing_page_url":"https://pure.qub.ac.uk/en/publications/5e93deff-1869-4102-be94-1df2a3f2c183","pdf_url":null,"source":{"id":"https://openalex.org/S4306402319","display_name":"Research Portal (Queen's University Belfast)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I126231945","host_organization_name":"Queen's University Belfast","host_organization_lineage":["https://openalex.org/I126231945"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Hyndman, N, McKillop, D, Ferguson, C & Wall, T 2004, 'The Financial Accountability of Irish Credit Unions: an initial empirical study', Financial Accountability & Management, vol. 20, pp. 253-279. < http://onlinelibrary.wiley.com/doi/10.1111/j.0267-4424.2004.00385.x/abstract >","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":21,"referenced_works":["https://openalex.org/W582485260","https://openalex.org/W607098775","https://openalex.org/W612934801","https://openalex.org/W632867893","https://openalex.org/W633400734","https://openalex.org/W640579765","https://openalex.org/W1483526654","https://openalex.org/W1988109839","https://openalex.org/W2016961614","https://openalex.org/W2055673837","https://openalex.org/W2078921235","https://openalex.org/W2094277690","https://openalex.org/W2100877363","https://openalex.org/W2120518045","https://openalex.org/W2127576304","https://openalex.org/W2129010621","https://openalex.org/W2136201088","https://openalex.org/W2320439962","https://openalex.org/W2335694045","https://openalex.org/W2413081144","https://openalex.org/W3123291677"],"related_works":["https://openalex.org/W3128609967","https://openalex.org/W4303468062","https://openalex.org/W2738475092","https://openalex.org/W2332554949","https://openalex.org/W1551725014","https://openalex.org/W2737037654","https://openalex.org/W6982599192","https://openalex.org/W2328726900","https://openalex.org/W7111200738","https://openalex.org/W4290564700"],"abstract_inverted_index":{"Credit":[0],"unions":[1,61,126,194],"are":[2,36,159,176],"member\u2010owned,":[3],"voluntary,":[4],"self\u2010help,":[5],"democratic,":[6],"not\u2010for\u2010profit":[7],"institutions":[8],"that":[9,170],"provide":[10],"financial":[11,87,105,122,132,142,174],"services":[12],"to":[13,54,109,118,138,177,188],"their":[14],"members.":[15],"They":[16],"have":[17,28],"both":[18],"economic":[19],"and":[20,33,66,97,127,153],"social":[21],"goals.":[22],"Over":[23],"this":[24,158],"last":[25],"decade":[26],"they":[27],"achieved":[29,179],"remarkable":[30],"growth":[31],"levels":[32],"currently":[34],"there":[35],"600":[37],"such":[38],"organisations":[39],"in":[40,173],"Ireland,":[41],"with":[42,116],"approximately":[43],"50":[44],"per":[45],"cent":[46],"of":[47,51,80,85,89,95,102,113,121,131,147,157,164,185,191],"the":[48,72,78,86,111,119,128,135,145,148,162,165,189],"adult":[49],"population":[50],"Ireland":[52],"belonging":[53],"a":[55,63,98,139],"credit":[56,60,91,125,193],"union.":[57],"Accounting":[58],"for":[59],"is":[62,69,151,168,195],"much\u2010neglected":[64],"area":[65],"relatively":[67],"little":[68],"known":[70],"about":[71],"sector's":[73],"accountability.":[74],"This":[75],"paper":[76],"presents":[77],"results":[79],"an":[81],"initial":[82],"empirical":[83],"study":[84],"accountability":[88,123,143,175],"Irish":[90],"unions.":[92],"A":[93],"series":[94],"interviews":[96,166],"basic":[99],"content":[100],"analysis":[101],"178":[103],"recent":[104],"statements":[106],"were":[107],"used":[108],"identify":[110],"views":[112],"key":[114],"stakeholders":[115],"respect":[117],"discharge":[120],"by":[124],"current":[129],"quality":[130],"reporting.":[133],"Overall,":[134],"research":[136],"points":[137],"sector":[140],"where":[141],"through":[144],"medium":[146],"annual":[149],"report":[150],"weak":[152],"possible":[154],"adverse":[155],"consequences":[156],"explored.":[160],"On":[161],"basis":[163],"it":[167],"suggested":[169],"if":[171],"changes":[172],"be":[178],"then":[180],"some":[181],"more":[182],"proactive":[183],"engagement":[184],"parties":[186],"external":[187],"management":[190],"individual":[192],"needed.":[196]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":5},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}