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The wrong paradigm -- Distributive justice -- The firm's responsibility for distributive justice -- The contribution of financial reporting to distributive justice -- The reporting function -- The distribution function -- The information function -- Concluding remarks
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This book is designed to meet the needs of CFOs, accounting and financial professionals interested in leveraging the … power of data-driven customer insights in management accounting and financial reporting systems. While academic research in … creation from an Accounting and Finance perspective has received limited attention. The authors aim to fill this gap by …
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This book focuses on the accounting change processes that drive integrated reporting in the public sector. The …, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and … the unique relationship between the public sector and the environment, redefine the accounting process of change to …
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This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment....
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