TY - JOUR
T1 - Accounting for the value expectations of customers
T2 - Re-imagining the Integrated Reporting initiative
AU - Roslender, Robin
AU - Nielsen, Christian
N1 - Publisher Copyright:
© 2020 Elsevier Ltd
Copyright:
Copyright 2020 Elsevier B.V., All rights reserved.
PY - 2021/12
Y1 - 2021/12
N2 - 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.
AB - 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.
KW - Business models
KW - Customer value creation and delivery
KW - Integrated Reporting
UR - http://www.scopus.com/inward/record.url?scp=85092011809&partnerID=8YFLogxK
U2 - 10.1016/j.cpa.2020.102244
DO - 10.1016/j.cpa.2020.102244
M3 - Journal article
AN - SCOPUS:85092011809
VL - 81
JO - Critical Perspectives on Accounting
JF - Critical Perspectives on Accounting
SN - 1045-2354
M1 - 102244
ER -