Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

2 Citationer (Scopus)

Abstrakt

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.

OriginalsprogEngelsk
Artikelnummer102244
TidsskriftCritical Perspectives on Accounting
Vol/bind81
ISSN1045-2354
DOI
StatusUdgivet - dec. 2021

Bibliografisk note

Publisher Copyright:
© 2020 Elsevier Ltd

Copyright:
Copyright 2020 Elsevier B.V., All rights reserved.

Fingeraftryk

Dyk ned i forskningsemnerne om 'Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative'. Sammen danner de et unikt fingeraftryk.

Citationsformater