Stakeholder relations that are available through networks of various sorts are one benefit from social capital. According to the stakeholder approach to organisations, those relationships that contain most of the important attributes - such as power, legitimacy, frequency of contact and urgency...

Purpose: This article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting....