Di Tullio, Patrizia; La Torre, Matteo; Dumay, John; … - In: Journal of Accounting & Organizational Change 18 (2021) 4, pp. 592-615
Purpose: The debate about whether corporate reports should focus on numbers or narrative is long-standing. The recent push for business model information to be included in corporate reports has revitalised the debate. Many scholars suggest this constitutes a move towards narrative-based...