| Autor: |
Robin Roslender, Christian Nielsen |
| Jazyk: |
angličtina |
| Rok vydání: |
2021 |
| Předmět: |
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| Zdroj: |
Roslender, R & Nielsen, C 2021, ' Accounting for the value expectations of customers : Re-imagining the Integrated Reporting initiative ', Critical Perspectives on Accounting, vol. 81, 102244 . https://doi.org/10.1016/j.cpa.2020.102244 |
| DOI: |
10.1016/j.cpa.2020.102244 |
| Popis: |
This paper contributes to the critique of Integrated Reporting as a prelude to begin to re-imagine it as a potentially progressive development. Although it is possible to identify a number of important grounds on which to reject Integrated Reporting as an initiative of this sort, the paper pursues a further excavation of two key Integrated Reporting components, value creation and the business model, and identifies the customer and her/his value expectations as a credible basis for re-imagining Integrated Reporting in a more positive fashion. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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