Showing 41 - 50 of 195
Purpose: This paper shows the accounting, accountability and calculative practices associated with emergency food allocations by the City of Turin through a program to feed the vulnerable during COVID-19. Design/methodology/approach: This is a single case study framed by Foucault's...
Persistent link: https://www.econbiz.de/10012539072
Persistent link: https://www.econbiz.de/10012808190
Purpose: This paper provides a structured literature review of blockchain in accounting. The authors identify current trends, analyse and critique the key topics of research and discuss the future of this nascent field of inquiry. Design/methodology/approach: This study’s analysis combined a...
Persistent link: https://www.econbiz.de/10012810947
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...
Persistent link: https://www.econbiz.de/10012812064
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: The purpose of this paper is to investigate the relationship between intellectual capital (IC) and sustainability using practitioners’ perspectives and by developing an analysis of comments and practices published in 1,651 blog posts in one of the leading sources of sustainability...
Persistent link: https://www.econbiz.de/10012075429
Purpose: The purpose of this paper is to examine the potential for eXtensible Business Reporting Language (XBRL) to go beyond static reporting. A taxonomy structure of information is developed for providing a knowledge base and insights for an XBRL taxonomy for integrated reporting (IR)....
Persistent link: https://www.econbiz.de/10012075436
Purpose: The purpose of this paper is to present a new learning and growth perspective for the balanced scorecard (BSC) that includes more specific measures of integrated thinking and value creation to help improve integrated reporting (<IR>). Practical, relevant definitions of these historically...</ir>
Persistent link: https://www.econbiz.de/10012075454
Purpose: This paper examines the gap between reporting and managers’ behaviour to challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice and research. The authors explore how the key features from IC and integrated reporting can be combined to develop...
Persistent link: https://www.econbiz.de/10012075456
Purpose: To present the continuation of a case study by Beck et al. (2017) on an Australian bank (CBD) during the period 2004–2013 by examining whether integrated reporting affects relational capital and helps to repair an organisations’ reputation. Both studies examine how a bank rocked by...
Persistent link: https://www.econbiz.de/10012075461