Locke, Joanne; Rowbottom, Nick; Troshani, Indrit - In: Accounting, Auditing & Accountability Journal 31 (2018) 7, pp. 2006-2030
Purpose: The purpose of this paper is to analyse the process by which “analogue” corporate reports produced under a “paper paradigm” are translated into a machine language as required by digital reporting. The paper uses Austin and Searle’s linguistic speech act theory to examine how...