Showing 1 - 10 of 12
Purpose Firms in the early stage of their organisational lifecycle (ESFs) are subject to concerns founded on a requirement for strategic flexibility, prompting engagement in inter-organisational relationships such as outsourcing. However, studies of the management control dynamics of these...
Persistent link: https://www.econbiz.de/10014936972
Purpose: This paper aims to investigate the extent of shareholder engagement and satisfaction with corporate social responsibility (CSR) reports of a Chinese-owned company compared to an Australian-owned company in the Australian mining industry. The study is motivated by the speed, extent and...
Persistent link: https://www.econbiz.de/10013471700
Purpose This paper is motivated by the call for feedback by the International Integrated Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated Reporting Framework (<IRF>) and specifically of the enablers, incentives and barriers to its implementation. The paper...</irf>
Persistent link: https://www.econbiz.de/10014937092
Purpose As Big Data is creating new underpinnings for organisations’ intellectual capital (IC) and knowledge management, this paper aims to analyse the implications of Big Data for IC accounting to provide new conceptual and practical insights about the future of IC accounting....
Persistent link: https://www.econbiz.de/10014937097
Purpose Reflecting on Big Data’s assumed benefits, this study aims to identify the risks and challenges of data security underpinning Big Data’s socio-economic value and intellectual capital (IC). Design/methodology/approach The study reviews academic literature, professional documents and...
Persistent link: https://www.econbiz.de/10014937124
Purpose This paper introduces the special issue “Rebuilding trust: Sustainability and non-financial reporting, and the European Union regulation”. Inspired by the studies published in the special issue, this study aims to examine the concept of accountability within the context of the...
Persistent link: https://www.econbiz.de/10014937137
Purpose The paper’s purpose is to investigate the concept of integrated thinking as part of the International Integrated Reporting Council’s (IIRC’s) Integrated Reporting (<IR>) framework. It explores integrated thinking as a cultural control and analyses how it operates....</ir>
Persistent link: https://www.econbiz.de/10014937170
Purpose This paper aims to analyse “how”, “why” and “where” authors use citations of Robert Yin’s classic text, Case Study Research: Design and Methods, to determine the application of methodological transparency in published case study research. Design/methodology/approach The...
Persistent link: https://www.econbiz.de/10014937203
Persistent link: https://www.econbiz.de/10014937204
Purpose Motivated by claims that the International Integrated Reporting Framework (IRF) can be used to comply with Directive 2014/95/EU (the EU Directive) on non-financial and diversity disclosure, the purpose of this study is to examine whether companies can comply with corporate reporting laws...
Persistent link: https://www.econbiz.de/10014936938