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Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative
Critical Perspectives on Accounting ( IF 8.3 ) Pub Date : 2020-10-02 , DOI: 10.1016/j.cpa.2020.102244
Robin Roslender , Christian Nielsen

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.



中文翻译:

考虑客户的价值期望:重新构想综合报告计划

本文对综合报告的批判做出了贡献,认为它是开始将其重新想象为潜在的渐进式发展的序幕。尽管可以确定许多重要的理由来拒绝将综合报告作为此类倡议,但本文继续深入挖掘综合报告的两个关键组成部分,价值创造和商业模式,并确定了客户和她的客户。 /他的价值期望是以更积极的方式重新构想综合报告的可靠基础。

更新日期:2020-10-02
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