Journal articles on the topic 'Reporting Purpose'
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Закирова, Алсу, Alsu Zakirova, Гузалия Клычова, Guzaliya Klychova, Валерия Кириллова, Valeriya Kirillova, Альфия Юсупова, and Al'fiya Yusupova. "SOCIAL REPORTING: PURPOSE, BASIC FORMATION PRINCIPLES, STRUCTURE." Vestnik of Kazan State Agrarian University 14, no. 1 (March 30, 2019): 120–25. http://dx.doi.org/10.12737/article_5ccedf721fe994.27768489.
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At present, the participation of enterprises in social events has increased significantly. In this connection, questions of the reflection of non-financial information, which satisfies public inquiries about the organization’s activities, become more relevant. One of the effective tools, that provide a holistic view of the social and economic activity of the enterprise, is social reporting. The article studies and clarifies the economic essence of the concept of “social reporting”, discusses the basic principles of the formation of social reporting and its structure. Social reporting should include the following sections: the strategy of the organization; functional structure of the organization; types of activities, legal form, size of organization; managment structure; changes in the structure, scale, form of ownership of the organization in the reporting period; business processes; stakeholder engagement; innovative development of the organization; performance indicators in the field of interaction with society. To reflect the performance indicators of innovation, environmental protection activities and performance indicators in the field of interaction with society, the article proposed forms of social reports. They propose to reflect such indicators as the share of costs associated with research and development of technologies, the acquisition of innovative products, the introduction / use of R&D results, new technologies, new technology; expenses for environmental services; the costs associated with the overhaul of fixed assets for environmental protection; costs for the protection and rehabilitation of land, groundwater and surface water, the cost of biodiversity conservation and protection of natural areas; the cost of socio-economic development of the region; the cost of charitable assistance in the field of culture, education, sports, health. The proposed social reporting format is an effective tool that increases trust, quality, reliability, and transparency in customer relationships; promotes brand awareness and investment in the environment, community, human capital; improves the quality of business management, competitiveness and quality of products; increases the efficiency of personnel management, ensures the safety and economy of natural resources
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Knezevic, Snezana, Draginja Djuric, and Veljko Dmitrovic. "General Financial Reporting and Special – Purpose Reports of Banks." Management - Journal for theory and practice of management 17, no. 62 (2012): 51–64. http://dx.doi.org/10.7595/management.fon.2012.0005.
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Ghamari, Maryam, Mojtaba Saeidinia, Mehrsa Hashemi, and Mohammadreza Aghaei. "INTANGIBLE ASSETS REPORTING." Australian Journal of Business and Management Research 01, no. 11 (June 22, 2012): 70–73. http://dx.doi.org/10.52283/nswrca.ajbmr.20120111a08.
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The purpose of this study is to investigate concerning intangible assets reporting, it is stable roots of organization’s success, and how they evaluate and report in the accounting. There are some of the problems in reporting of intangible assets causes for some of the investors, regulators, analysts and etc. in this survey mentioned to some of the recommendations for system of intangible assets reporting. It purposes that companies should measure information relevant to their intangible assets accurately. In this study explore set of intangible assets very valuable such as research and development (R&D), human capital; brand equity and innovation capital that focus on every which can enhance sustainable of the companies.
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Rosenberg, Sebastian, Luis Salvador-Carulla, Graham Meadows, and Ian Hickie. "Fit for Purpose—Re-Designing Australia’s Mental Health Information System." International Journal of Environmental Research and Public Health 19, no. 8 (April 15, 2022): 4808. http://dx.doi.org/10.3390/ijerph19084808.
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Background: Monitoring and reporting mental health is complex. Australia’s first National Mental Health Strategy in 1992 included a new national commitment to accountability and data collection in mental health. This article provides a narrative review of thirty years of experience. Materials and Methods: This review considers key documents, policies, plans and strategies in relation to the evolution of mental health data and reporting. Documents produced by the Federal and the eight state and territory governments are considered, as well as publications produced by key information agencies, statutory authorities and others. A review of this literature demonstrates both its abundance and limitations. Results: Australia’s approach to mental health reporting is characterised by duplication and a lack of clarity. The data available fail to do justice to the mental health services provided in Australia. Mental health data collection and reporting processes are centrally driven, top–down and activity-focused, largely eschewing actual health outcomes, the social determinants of mental health. There is little, if any, link to clearly identifiable service user or carer priorities. Consequently, it is difficult to link this process longitudinally to clinical or systemic quality improvement. Initial links between the focus of national reform efforts and mental health data collection were evident, but these links have weakened over time. Changes to governance and reporting, including under COVID, have made the task of delivering accountability for mental health more difficult. Conclusion: Australia’s current approach is not fit for purpose. It is at a pivotal point in mental health reform, with new capacity to use modelled data to simulate prospective mental health reform options. By drawing on these new techniques and learning the lessons of the past, Australia (and other nations) can design and implement more effective systems of planning, reporting and accountability for mental health.
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Anishchenko, H. Iu. "TRANSFORMATION OF THE PURPOSE AND MISSION OF FINANCIAL REPORTING IN CURRENT CONDITIONS." Herald of Kiev Institute of Business and Technology 40, no. 2 (June 14, 2019): 3–6. http://dx.doi.org/10.37203/kibit.2019.40.01.
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The article substantiates the necessity of changing at the state level standard approaches to the main forms of financial reporting. The problematic issues of the data reflection on the results of the activities of economic entities are outlined and the main directions of the expansion of the information flow for the implementation of economic assessments and the adoption of managerial decisions are stated. Taking into account these proposals will extend the use of financial reporting to establish business reputation as a general integrative criterion for assessing the financial, economic, social, environmental and other state of affairs of the reporting entity
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Lueg, Klarissa, Rainer Lueg, Karina Andersen, and Veronica Dancianu. "Integrated reporting with CSR practices." Corporate Communications: An International Journal 21, no. 1 (February 1, 2016): 20–35. http://dx.doi.org/10.1108/ccij-08-2014-0053.
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Purpose – The purpose of this paper is to illustrate how standards and guidelines for corporate social responsibility (CSR) can help a company in its integrated reporting (IR). The authors investigate the motivations of diverse stakeholders (including shareholders) in fostering the adoption of standards and guidelines for CSR after IR became mandatory in Denmark. Design/methodology/approach – The authors conduct a case study at the Danish carpet manufacturer EGE. The authors interpret the case from the perspective of pragmatic constructivism, which focuses on the integration of four dimensions: facts, possibilities, values, and communication. Findings – The authors find that the family-owned EGE follows a strategy of “enlightened shareholder value,” in which CSR is an essential value driver. This strategy fostered IR with guidelines and standards for CSR. The CSR practices appeared to be helpful for integrating measureable plans to the strategy and for controlling CSR implementation. However, the long and technical CSR reports did not effectively communicate EGE’s values and possibilities. The authors outline how EGE overcame these barriers. Originality/value – The authors suggest that IR implementation depends on the context, and the authors explain why the case company has opted to issue two separate reports for their IR. In addition, the authors suggest that standardized approaches to CSR may be suitable for internal planning and control purposes; however, companies must go beyond these measurements to achieve IR.
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Feng, Mei, Jeffrey D. Gramlich, and Sanjay Gupta. "Special Purpose Vehicles: Empirical Evidence on Determinants and Earnings Management." Accounting Review 84, no. 6 (November 1, 2009): 1833–76. http://dx.doi.org/10.2308/accr.2009.84.6.1833.
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ABSTRACT: We investigate the use, determinants, and earnings effects of special purpose vehicles (SPVs). Based on a proxy of SPV activity that can be applied to a broad cross-section of firms over time, we find a two-and-a-half fold monotonic increase in the percentage of firms using at least one SPV during the eight-year period from 1997 through 2004. Tobit regressions of the determinants of SPV use show that SPV activity increases with financial reporting incentives and economic and tax motivations, but strong corporate governance tends to mitigate their use. In addition, the evidence is consistent with SPVs arranged for financial reporting purposes being associated with earnings management, whereas the same does not appear to be the case for SPVs set up mainly for economic, tax, and other reasons.
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Tang, Samuel, and David Demeritt. "Corporate carbon reporting: What purpose does it serve business performance and management?" Academy of Management Proceedings 2017, no. 1 (August 2017): 12359. http://dx.doi.org/10.5465/ambpp.2017.12359abstract.
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Spurlock, Darrell. "The Purpose and Power of Reporting Effect Sizes in Nursing Education Research." Journal of Nursing Education 56, no. 11 (November 1, 2017): 645–47. http://dx.doi.org/10.3928/01484834-20171020-02.
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Santiago, Rui, J. Santos Baptista, and J. Torres Costa. "Surface electromyography in manual therapy - categorization of purpose and quality of reporting." International Journal of Occupational and Environmental Safety 2, no. 2 (October 3, 2018): 64–74. http://dx.doi.org/10.24840/2184-0954_002.002_0007.
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Introduction: Manual therapy (MT) is widely used by several healthcare professions to treat musculoskeletal disorders (MSD’s), still, there isn’t enough evidence to support its choice a therapeutic approach to these disorders. Researchers have been using surface electromyography (sEMG) to understand the effects and efficiency of MT. This study aims to evaluate the current literature using sEMG to assess muscle parameters within the scope of the use of MT.
Methods and Analysis: The search will be performed in 26 electronic databases and journals using the PRISMA Statement. Selection of the studies, data extraction and validation will be performed independently by two reviewers. These studies shall be categorized towards their aims to capture what the authors have been interest in. The overall quality will be assessed using Jadad Scale and the quality of the reporting of EMG data will be assessed using the ISEK standards. This review is oriented toward identifying failure to report of methods in the studies selected, which directly affect their reproducibility.
Dissemination: Outcomes of this review will be published in a peer-review journal. It may encourage future authors in this area of study to avoid failing to report all the relevant data in their studies.
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HAMPTON, GEORGE. "The Role of Present Value-based Measurement in General Purpose Financial Reporting." Australian Accounting Review 9, no. 17 (March 1999): 22–32. http://dx.doi.org/10.1111/j.1835-2561.1999.tb00096.x.
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Wilburn, Kathleen, and Ralph Wilburn. "Social purpose in a social media world." Journal of Global Responsibility 6, no. 2 (September 14, 2015): 163–77. http://dx.doi.org/10.1108/jgr-07-2015-0011.
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Purpose – The purpose of this paper is to illustrate the effects of social media on a company when stakeholders decide select companies are not living up to their corporate social responsibility (CSR) goals. As the number of CSR and sustainability reports on company Web sites increases, the more stakeholders, not just stockholders, know about a company’s commitment to CSR, and the more they can use social media to comment on those goals. It will describe three strategies for CSR initiatives that move beyond self-reporting of goals and progress: third party assessment, specialized certifications and partnerships to provide trustworthy data to stakeholders. Design/methodology/approach – The experiences of Nestlé, Unilever, PepsiCo/Frito Lay and P & G are described. Key third-party assessors and their processes are described, as well as organizations who certify in specific areas. The importance of third-party assessment for CSR achievement is reinforced by examining the results of two reports on CSR reporting trends and capital markets’ response, one of Fortune 500® companies and the other of S & P 500® companies by the Governance & Accountability Institute, Inc. Findings – All three strategies used to verify the data for CSR accomplishment help companies communicate their goals through social media. Originality/value – All three strategies used to verify the data for CSR accomplishment are shown to help companies communicate and validate their CSR goals through social media.
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Лавров, Д. А., and Е. В. Корсакова. "RESEARCH OF THE CONCEPT OF «CONFIRMATION (ASSURANCE) INTEGRATED REPORTING» AND AUDIT AND CONSULTING SERVICES USED FOR THIS PURPOSE." Учет и статистика, no. 3(67) (September 9, 2022): 77–87. http://dx.doi.org/10.54220/1994-0874.2022.23.21.011.
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Статья посвящена исследованию понятия «подтвержение (заверение) интегрированной отчетности». На основании проведенного анализа выделены два подхода к трактовке интегрированной отчетности. Проведена систематизация точек зрения различных ученых на аудит нефинансовой отчетности и предложен авторский подход к пониманию аудита интегрированной отчетности. Сформирован состав услуг, которые могут быть оказаны аудиторско-консалтинговой компанией в рамках широкой и узкой трактовки понятия «аудит интегрированной отчетности». Исследование может быть полезно для специалистов, формирующих интегрированную отчетность, руководителей и лиц, принимающих управленческие решения, нацеленные на достижение целей устойчивого развития. The article is devoted to the study of the concept of «confirmation (assurance) of integrated reporting». Based on the analysis, two approaches to the interpretation of integrated reporting are identified. The systematization of the points of view of various scientists on the audit of integrated reporting is carried out and the author's approach to understanding the audit of integrated reporting is proposed. The composition of services that can be provided by an audit and consulting company within the framework of a broad and narrow interpretation of the concept of «audit of integrated reporting» has been formed. The study can be useful for specialists who form integrated reporting, managers and decision makers aimed at achieving sustainable development goals.
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Planitzer, Julia. "Trafficking in Human Beings for the Purpose of Labour Exploitation." Netherlands Quarterly of Human Rights 34, no. 4 (December 2016): 318–39. http://dx.doi.org/10.1177/016934411603400404.
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This article gives an overview of current legal initiatives for enhanced transparency regulations for corporations and the actions they take against trafficking in human beings (THB). The California Transparency in Supply Chains Act (CTSCA) has an influence on legal initiatives in Europe, in particular in the United Kingdom. The UK's Modern Slavery Act includes the obligation for corporations to report on actions taken against THB and slavery. In addition, at the European Union level, measures to enhance obligatory reporting on non-fnancial matters, such as human rights matters, are to be implemented in national legislation in the next years. This article compares the California Transparency in Supply Chains Act with the UK's Modern Slavery Act. In order to decrease exploitation along the supply chain, the article concludes that legislation should not only require obligatory reporting but also oblige corporations to implement measures to prevent THB related to their activities.
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Kim, Su-In, Heejeong Shin, and Hyejeong Shin. "Determinants Of The Use Of Special Purpose Companies (SPCs) On Pre- And Post-IFRS: Empirical Evidence From Korea." Journal of Applied Business Research (JABR) 33, no. 5 (August 30, 2017): 979–92. http://dx.doi.org/10.19030/jabr.v33i5.10020.
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We investigate which factors determine the use of a special purpose company (SPC) by a sponsoring company and whether those determinants differ before and after IFRS (International Financial Reporting Standards) adoption. Using financial data from Korean listed companies, our results indicate that use of an SPC is associated with financial reporting incentives (e.g., lowering leverage) and economic benefits (e.g., fundraising). However, the effect of leverage on the use of SPCs is not significant after the adoption of the IFRS. These results suggest that, although companies are generally motivated to use SPCs for both financial reporting and economic purposes, only economic motivation influences the use of SPCs after IFRS adoption. This implies that the regulation for reporting an SPC’s consolidated financial statement under IFRS plays a role in decreasing the use of SPCs for financial reporting discretion. We extend the prior literature on SPCs by documenting the effects of IFRS adoption on the determinants of the use of SPCs.
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Lithgow, K. "Delivering the National Trust's preservation purpose: mission, strategy and structure." Insight - Non-Destructive Testing and Condition Monitoring 62, no. 3 (March 1, 2020): 152–59. http://dx.doi.org/10.1784/insi.2020.62.3.152.
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Whilst reporting on numerical-based activities such as income versus expenditure is relatively straightforward for organisations seeking to understand their progress in meeting their objectives, it is more difficult to present nonnumerical-based activities such as conservation and preservation in similar terms. However, without numerical key performance indicators (KPIs) conservation activities risk becoming invisible in organisational reporting, compared to activities that are easier to measure, such as, in heritage organisations that open their assets to the public, visitor numbers and income. The National Trust for England, Wales and Northern Ireland has devised a numerical measure to describe relative performance in reaching defined conservation standards, benchmarked against external standards such as the Canadian Conservation Institute's 'Agents of Deterioration' framework and the UK's Museum Accreditation Scheme. This paper describes the development and practice of this measure, the Conservation Performance Indicator (CPI), with particular reference to cultural heritage features, such as historic interiors, collections, buildings and archaeology, and in the context of the evolution of a devolved structure.
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Friedman, Henry L. "Implications of a Multi-Purpose Reporting System on CEO and CFO Incentives and Risk Preferences." Journal of Management Accounting Research 28, no. 3 (June 1, 2016): 101–32. http://dx.doi.org/10.2308/jmar-51497.
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ABSTRACT This paper presents a model in which the CEO generates productive output while the CFO oversees a reporting system that provides information useful for monitoring, decision-making, and contracting, but is also subject to costly manipulation. Because the reporting system serves multiple roles, the CEO's compensation incentives and the quality of the reporting system can be substitutes or complements. When they are substitutes, the CEO's incentive compensation is positively related to performance metric risk, firm value can be increasing in the CFO's risk aversion, and high biasing costs can reduce the positive association between firm value and CFO risk aversion. Whether they are primarily substitutes or complements can depend on the speed of decreasing returns to scale in the production function. The potential value of CEO-CFO collusion in this setting is explored in an extension.
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Coyne, Joshua G., and Peter L. McMickle. "Can Blockchains Serve an Accounting Purpose?" Journal of Emerging Technologies in Accounting 14, no. 2 (September 1, 2017): 101–11. http://dx.doi.org/10.2308/jeta-51910.
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ABSTRACT The blockchain has enabled the successful creation of decentralized digital currency networks. This success has prompted further investigation into the usefulness of blockchains in other business settings. Because of the blockchain's use as a ledger, the question arises whether the blockchain could become a more secure alternative to current accounting ledgers. We show that this is infeasible. By casting this question in the context of the Byzantine Generals Problem, which the blockchain was designed to solve, we identify multiple flaws hindering implementation of the blockchain as a financial reporting tool. Whereas blockchain-based digital currencies only exist within the blockchain, economic transactions exist outside of accounting records. This distinction prevents an acceptable level of transaction verification using the blockchain model. Additionally, the security benefits of the blockchain that render it ostensibly immutable are not fully available or reliable in an accounting setting.
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Shim, Jae-Young. "The Role and Requirements of Information for Accountability Purpose in Governmental Financial Reporting." Korean Governmental Accounting Review 14, no. 2 (December 31, 2016): 81–104. http://dx.doi.org/10.15710/kgar.2016.14.2.81.
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Koh, Yunsung, and Hyun-Ah Lee. "The effect of financial factors on firms’ financial and tax reporting decisions." Asian Review of Accounting 23, no. 2 (July 17, 2015): 110–38. http://dx.doi.org/10.1108/ara-01-2014-0016.
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Purpose – The purpose of this paper is to investigate the effect of financial factors on firms’ financial and tax reporting decisions. Firms often face the difficulties of accomplishing both financial and reporting goals. The extent to which reporting they put more value depends on the differential weighting of firms’ financial reporting and tax costs. The authors incorporate various financial factors as a source of cross-sectional differences in the weighing of both financial reporting and tax costs. Design/methodology/approach – To examine firms’ decisions when fulfilling both the purposes of financial and tax reporting is difficult, the authors use a large set of firms in Korea, where book-tax conformity is high and aggressive tax shelters are restricted. The authors develop a new measure that can specify firms’ decision making between financial and tax reporting by considering both earnings management and tax avoidance. Findings – The findings show that debt ratio affects firms’ financial and tax reporting decisions non-monotonically depending on the level of the debt ratio. The authors also find that firms with more long-term debt financing are more likely to be aggressive in financial reporting, while firms with higher financing deficit or better access to the capital market are more likely to be aggressive in tax reporting. Research limitations/implications – Thus, the findings provide more compelling evidence of firms’ decision making between two conflicting strategies, particularly when fulfilling both the purposes of financial and tax reporting is difficult. The authors expect that the results provide practical implications to standard setters, auditors and financial statement users who are interested in the ongoing debate over book-tax tradeoffs. Originality/value – This paper fulfills an identified need to study how firms’ decision making between two conflicting reporting strategies are affected by the various financial factors, which are closely linked to a firm’s financial reporting and tax costs.
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Muttakin, Mohammad Badrul, Dessalegn Mihret, Tesfaye Taddese Lemma, and Arifur Khan. "Integrated reporting, financial reporting quality and cost of debt." International Journal of Accounting & Information Management 28, no. 3 (February 26, 2020): 517–34. http://dx.doi.org/10.1108/ijaim-10-2019-0124.
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Purpose Although proponents of integrated reporting (IR) advocate that this emerging practice has the potential to transform corporate reporting, the eventuation of this expectation would depend on the incentive IR provides to firms. This study aims to examine whether IR is associated with cost of debt and whether IR moderates the relationship between financial reporting quality and cost of debt. Design/methodology/approach Based on insights drawn from information asymmetry and agency theories, the authors develop models that link IR and financial reporting quality with a firm’s cost of debt. The authors analyze 847 firm-year observations drawn from non-financial firms traded on the Johannesburg Stock Exchange, for the period between 2009 and 2015. Findings The authors find that firms that provide integrated reports tend to have a lower cost of debt than those do not provide IR. The authors also find an inverse association between financial reporting quality and cost of debt, and that integrated reports accentuate this association. The findings suggest that the debt market perceives value in the information presented in integrated reports beyond what is furnished in financial reports. Originality/value To the best of the authors’ knowledge, this study is the first to document evidence suggesting that the debt market perceives value in the information presented in integrated reports, beyond what is furnished in financial reports.
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Massingham, Rada, Peter Rex Massingham, and John Dumay. "Improving integrated reporting." Journal of Intellectual Capital 20, no. 1 (February 14, 2019): 60–82. http://dx.doi.org/10.1108/jic-06-2018-0095.
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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 vague concepts may improve intangible asset disclosures (IAD) and increase uptake of the<IR> framework. Design/methodology/approach The paper is conceptual. The authors use organisational learning to theorise about the learning and growth perspective of the BSC, within the context of the practice of IAD. Findings Several criticisms of IAD, the<IR>framework and the BSC have acted as barriers to implementing the<IR>framework. The improved version of the BSC’s learning and growth perspective, presented in this paper, addresses those criticisms by redefining the concept of integrated thinking (learning) and more fully connecting that learning to future value creation (growth). The model is designed to be used in tandem with the<IR>framework to operationalise integrated thinking. A new BSC strategy map illustrates how this revised learning and growth perspective interacts with the other three BSC perspectives to create long-term shareholder value through the management and growth of knowledge within an organisation. Research limitations/implications Organisational learning is an important source of competitive advantage in the modern knowledge economy. Here, the authors encourage further debate on how to report and disclose information on intangible assets, driven by a new conceptual strategy for organisational learning that fully supports the BSC’s capacity to help integrated thinking and future value creation for the<IR>framework. Practical implications From its roots as a performance measurement system, the BSC has become a widely used strategy execution tool. The<IR>framework has struggled to gain traction, but still has value in exploring intangible assets and its disclosure from a systems thinking perspective. The model is designed to bring an explicit understanding of how to improve integrated thinking for the<IR>framework facilitating better measurement, management and reporting of human and structural capital. By doing so, the new model enables a firm to use the BSC to engage with<IR>more effectively, which should also be useful for practitioners given the widespread use of the BSC. Originality/value The analysis of the BSC’s learning and growth perspective reveals two dichotomies – one between resources and growth, and another between systems and capability. The revised perspective resolves these dichotomies with clear, forward-focused measures of learning and intangible asset growth, and multiple vertical and horizontal connections between the perspective’s four constructs. The authors demonstrate practical paths to value creation through a range of strategic impacts.
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Cohen, Michael R. "Another Purpose for “Purpose” Look-Alike Unit-Dose Containers Mixed up Misinterpretation of Sliding-Scale Insulin Dose." Hospital Pharmacy 36, no. 12 (December 2001): 1132–33. http://dx.doi.org/10.1177/001857870103601203.
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These medication errors have occurred in health care facilities at least once. They will happen again—perhaps where you work. Through education and alertness of personnel and procedural safeguards, they can be avoided. You should consider publishing accounts of errors in your newsletters and/or presenting them in your inservice training programs. Your assistance is required to continue this feature. The reports described here were received through the USP Medication Errors Reporting Program, which is presented in cooperation with the Institute for Safe Medication Practices. If you have encountered medication errors and would like to report them, you may call USP toll-free, 24 hours a day, at 1-800-233-7767 (1-800-23-ERROR). Any reports published by ISMP will be anonymous. Comments are also invited; the writers' names will be published if desired. ISMP may be contacted at the address shown below.
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Low, Mary, Grant Samkin, and Yuanyuan Li. "Voluntary reporting of intellectual capital." Journal of Intellectual Capital 16, no. 4 (October 12, 2015): 779–808. http://dx.doi.org/10.1108/jic-03-2015-0022.
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Purpose – The purpose of this paper is to examine the quality of voluntary intellectual capital (IC) by universities in New Zealand, Australia, and the UK. Design/methodology/approach – An IC framework was developed to measure IC reporting in the university sector. Content analysis was used to analyse the 2011 annual reports before a three-year comparative analysis of 90 universities (eight New Zealand universities, 38 Australian universities, and 44 UK universities) was undertaken. Findings – New Zealand and Australian universities outperformed the UK universities in terms of IC disclosures. Additionally, the study found moderate increases in the levels of IC disclosures over the period of the study. The quality of IC disclosures by New Zealand universities was generally higher than their Australian and UK counterparts. Internal capital and human capital were the most disclosed categories with external capital being the least frequently disclosed in all three countries. However, the quality of external capital disclosures was higher than internal and human capital. Finally, most IC disclosures were narrative in nature. Practical implications – The framework developed in this study could be adapted, further enhanced, and then applied to exploring IC disclosures in higher educational institutes in other jurisdictions. Originality/value – This is the first comparative analysis of IC disclosures made by universities in three countries.
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Buallay, Amina. "Sustainability reporting and firm’s performance." International Journal of Productivity and Performance Management 69, no. 3 (December 2, 2019): 431–45. http://dx.doi.org/10.1108/ijppm-10-2018-0371.
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Purpose The purpose of this paper is to provide a comparison between manufacturing and banking sectors with regards to the level of sustainability reporting (environmental, social and governance (ESG)) and its impact on operational, financial and market performance. Design/methodology/approach The research is quantitative, based on pooled data analysis of 932 manufactures and 530 banks listed on 80 countries for ten years from 2008 to 2017 ending up with 11,705 observations. A multivariate model is used to investigate the impact of sustainability reporting (ESG) on a firm’s performance. The theoretical model is built on agency, legitimacy, resources and stakeholders’ theories. The practical model is built on independent variable (ESG) and the dependent variables (return on assets, return on equity and Tobin’s Q). Findings The findings deduced from the empirical results on one hand demonstrated that ESG positively affect the operational, financial and market performance in the manufacturing sector. However, on the other hand, the ESG negatively affect the operational, financial and market performance in the banking sector. Originality/value This research makes a contribution to the scarce literature and compares the level of sustainability reporting and its impact on performance in both the manufacturing and banking sector which are two of the major and important sectors in the global financial markets.
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Oshika, Tomoki, and Chika Saka. "Sustainability KPIs for integrated reporting." Social Responsibility Journal 13, no. 3 (August 7, 2017): 625–42. http://dx.doi.org/10.1108/srj-07-2016-0122.
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Purpose The framework of the International Integrated Reporting Council (IIRC) is principles-based and does not provide specific key performance indicators (KPIs) for integrated thinking and reporting. Therefore, the purpose of this paper is to propose KPIs for integrated reporting which decipher a firm’s sustainability through empirical analysis. Design/methodology/approach As a proxy of firms’ sustainability, the authors focus on firms that have survived for more than 100 years and that have already achieved sustainability, and analyze these firms to reveal the financial features that distinguish sustainable firms from the other firms. Findings The study found two distinguishing facts: the value added that is distributed to stakeholders other than shareholders is significantly larger, and the stability of profitability and the profitability itself are significantly higher in sustainable firms. Practical implications The study proposes a value-added distribution and the stability of profitability as sustainability KPIs for integrated reporting. Originality/value First, this study provides the first evidence that value added distribution and the stability of profitability distinguish a firm’s sustainability. Second, it provides a new perspective in the search for sustainability KPIs. Third, as the empirical data consist of all listed firms in 136 countries, the results should be robust and general.
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Cohen, Sandra, and Sotirios Karatzimas. "Tracing the future of reporting in the public sector: introducing integrated popular reporting." International Journal of Public Sector Management 28, no. 6 (August 10, 2015): 449–60. http://dx.doi.org/10.1108/ijpsm-11-2014-0140.
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Purpose – The purpose of this paper is to debate the future form of reporting in the public sector by examining alternative forms of reporting, and more specifically the frameworks of integrated reporting and popular reporting. Moreover, the paper explores whether and how these reports could be related to each other in order for the needs of a pillar user group, that of the citizens, to be addressed. Design/methodology/approach – The authors analyze the frameworks of integrated reporting and popular reporting, and by combining their characteristics the authors propose a creative synthesis suitable for the public sector. Findings – The analysis leads to the conclusion that governmental entities need to take the next step on reporting in two parallel levels: the first would require the publication of information encountered in integrated reports containing various information elements that are not confronted to the traditional financial ones. The second would result in the provision of this information in a concise and easily comprehensive way. The merger of these two streams will give rise to the publication of “Integrated Popular Reports – IPR.” Originality/value – This move would result to useful and meaningful reporting with potential strategic advantages. The integrated reporting dimension of the reports combined to the popular reporting dimension would provide an adequate information matrix for citizens and other user groups (e.g. politicians, public executives), that are interested to understand the “whole picture” of public sector entities but at the same time they neither possess advanced accounting knowledge nor they are familiar with technical terminology.
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Gomes, Sónia Ferreira, Teresa Cristina Pereira Eugénio, and Manuel Castelo Branco. "Sustainability reporting and assurance in Portugal." Corporate Governance 15, no. 3 (June 1, 2015): 281–92. http://dx.doi.org/10.1108/cg-07-2013-0097.
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Purpose – The purpose of this paper is to provide a descriptive comprehensive analysis of sustainability reporting (SR) and assurance in Portugal after the onset of the most recent economic crisis. Design/methodology/approach – The authors analyze 290 sustainability reports for the years 2008, 2009, 2010 and 2011, and find those that include assurance statements and characterize them. Findings – The authors present evidence supporting the view that the Portuguese sustainability reporting assurance (SRA) market follows the international trends and suggest that the most recent economic crisis had a negative effect in terms of publication of sustainability reports but not in terms of its quality and assurance. Research limitations/implications – The authors merely provide descriptive evidence of SR and the assurance thereof in Portugal. Originality/value – The authors contribute significantly to the literature on SRA in peripheral countries and in the period of crisis.
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Amoako, Kwame Oduro, Beverley R. Lord, and Keith Dixon. "Sustainability reporting." Meditari Accountancy Research 25, no. 2 (June 5, 2017): 186–215. http://dx.doi.org/10.1108/medar-02-2016-0020.
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Purpose Sustainability reporting serves as a means of communication between corporations and their stakeholders on sustainability issues. This study aims to identify and account for the contents of sustainability reporting communicated through the websites of the plants in five continents of the same multinational mining corporation. Design/methodology/approach This study uses data published by Newmont Mining Corporation. The corporation has regional headquarters in five continents: Africa, Asia, Australia and North America and South America. The data were drawn from the websites of the five plants adjacent to those regional headquarters. Economic, environmental and social aspects of sustainability as reported by each plant were identified; to do so, a disclosure analysis based on the elements of the Global Reporting Initiative and the United Nations Division for Sustainability Development was used. These aspects were then compared and contrasted to highlight if, and to what extent, institutional isomorphism influences variations in sustainability disclosures among plants compared with the parent company. Findings It was found that most of the reporting about sustainability matters comprises narratives; there were also a few physical measures but very little financial information. Notwithstanding that the websites of all five plants used similar headings, the contents of reports differed. The reports from the plants in Australia, South America and Africa were more comprehensive than those from the plants in Asia and North America. The authors attribute these differences to institutionalisation of location-specific characteristics, including management discretion, legislation and societal pressures influencing sustainability reporting. The authors argue that managers responsible for preparing sustainability reports and who work essentially as sustainability accountants should develop templates and measures to raise the standard and comprehensiveness of reports for improved communication, information and behaviour. Originality/value Extant studies on sustainability reporting have focused mainly on comparisons between sustainability reports published by different corporations or sustainability reports published in different years by the same corporation. The authors believe that this is one of the first studies to have examined differences in sustainability information published by different subsidiaries within the same large corporation and the first to show how concurrent disclosures can differ.
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Ahmed Haji, Abdifatah, and Dewan Mahboob Hossain. "Exploring the implications of integrated reporting on organisational reporting practice." Qualitative Research in Accounting & Management 13, no. 4 (October 10, 2016): 415–44. http://dx.doi.org/10.1108/qram-07-2015-0065.
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Purpose The purpose of this paper is to examine “how” the adoption of integrated reporting (IR), and the embedded multiple capitals framework, has influenced organisational reporting practice. In particular, the paper examines how companies report and integrate multiple capitals in various organisational reporting channels following the introduction of an “apply or explain” IR requirement in South Africa. Design/methodology/approach Using a qualitative case study approach based on discourse analysis, this paper examines various organisational reports including integrated reports, standalone sustainability reports, websites and other online materials of highly regarded, award-winning, integrated reporters in South Africa over a four-year period (2011-2014), following the introduction of IR requirement. The authors draw five impression management techniques, namely, rhetorical manipulation, thematic manipulation, selectivity, emphasis in visual presentation and performance comparisons to explain disclosure and integration of multiple capitals. Findings The authors find that companies are increasingly conforming to reporting language espoused in existing IR guidelines and multiple capital frameworks over time. For instance, it is found that the research cases have increasingly used specific grammars in existing IR guidelines such as “capitals” and “material” issues, with companies acknowledging the “interdependencies” and “trade-offs” between multiple capitals. Companies have also started to recognise that the capitals are subject to “increases, decreases, and transformations” over time. However, the disclosures are generic, rather than company-specific, and lack substance, often framed in synthetic charming aimed to showcase adoption of IR practice. In addition, the current discourse on multiple capital disclosures is one of the defending, even promoting, organisational reputation, rather than recognising how organisational actions, or inactions, impact multiple capitals. The paper concludes that the emerging IR practice, and the embedded multiple capital framework, has not really improved the substance of organisational reports. Practical implications The results of this study have a number of implications for regulatory authorities, public and private sector organisations as well as academic researchers. For regulatory authorities, the results inform relevant regulatory authorities how IR practice is taking shape over time, particularly within the context of a regulatory setting. Second, the empirical analyses, which focused on highly regarded, award-wining, integrated reporters, draw the attention of regulatory bodies as well as users of corporate reports to concerns related to a growing number of rating agencies of organisational reports. Finally, for academic researchers, the theoretical implications of this study is that, given the pervasive use of multiple impression management techniques in various organisational reports, the authors support the notion that corporate disclosure practices should be examined through the lens of multiple theoretical perspectives to enhance our understanding of the nature of organisational reporting practice. Originality/value This study provides a more focused preliminary empirical account of the implications of IR practice, and the embedded multiple capital frameworks, on the quality of organisational reporting practice following the adoption of mandatory IR requirement in South Africa.
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Ottewell, Namino. "Newspaper reporting of mental illness." Journal of Public Mental Health 16, no. 2 (June 19, 2017): 78–85. http://dx.doi.org/10.1108/jpmh-10-2016-0051.
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Purpose The purpose of this paper is to examine a time trend in newspaper reporting of mental illness in Japan between 1987 and 2014. Design/methodology/approach Four high-circulation national newspapers (the Yomiuri newspaper, the Asahi newspaper, the Mainichi newspaper and the Nikkei Newspaper) were selected for analysis. Articles were analysed using qualitative content analysis (n=448). Findings Whilst articles concerning the dangerousness of those with mental illness occupied a high proportion of coverage between 1987 and 2014, an overall shift is apparent whereby there is now more reporting of mental illness in relation to stress than in relation to dangerousness, particularly for depression. In contrast, schizophrenia was often reported in the context of violent crime. Information on the treatment, symptoms and prevalence of mental illness was rarely reported. Social implications While the nature of newspaper coverage of mental illness has been changing, there still is over-representation of dangerousness of mental illness, particularly of schizophrenia. For improving the public’s images of mental illness, it is hoped to reduce the proportion of reporting about dangerousness and to increase the proportion of reporting about treatment, symptoms and prevalence of mental illness and personal stories of those affected. Originality/value The present study is the first to examine changes in Japanese newspaper coverage over time and at the variation in reporting among diagnoses.
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N, Abhishek, Ashoka M L, Ambrish Singh, Parameshwara, and Divyashree M S. "DIGITAL BUSINESS REPORTING IS A KEY TO ENHANCE FINANCIAL REPORTING QUALITY – AN XBRL PERSPECTIVE." International Journal of Research -GRANTHAALAYAH 10, no. 8 (September 29, 2022): 188–99. http://dx.doi.org/10.29121/granthaalayah.v10.i8.2022.4797.
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Communication of high-quality business and financial information to decision-makers helps to get clear insights on the business outlook and assists them in making timely decisions. Financial reporting acts as a media to disseminate the information of the business to various interested parties by providing operating and financial insights through financial statements, notes to accounts and other footnotes and narratives in the Annual Business Report (ABR). Today stakeholders of the business are very keen in getting both financial and non-financial information in a single report i.e., ABR. Therefore, the companies are required to communicate enhanced information in their ABR to facilitate and assist the stakeholders in their decision-making process. The method of dissemination of both business and financial information in a single ABR is EBR Model (Enhanced Business Reporting Model). The EBR model of communication is only possible by the application of XBRL (Extensible Business Reporting Language). The purpose of present paper is to analyze the impact of XBRL on the quality of financial reporting. For this purpose, the study analyzed the financial reporting pattern of 23 select companies in India through the analysis of their annual reports from 2005 to 2020. To derive valid conclusions Tukey test, dummy variable regression analysis techniques were employed and concluded that XBRL has made a significant impact on the quality of financial reporting of select companies.
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Turturea, Mihaela. "Social and Environmental Reporting as a Part of the Integrated Reporting." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 6 (2015): 2161–70. http://dx.doi.org/10.11118/actaun201563062161.
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Social and environmental aspects, considered valuable factors in decision making process, play an important role within the nowadays complex business environment. Recent accounting literature reveals that the need for disclosing non-financial information is widely debated based on the fact that considerable decisions cannot be supported only by referring to past financial performances. This paper, organized as an empirical study, aims to provide an overall image upon social and environmental disclosures inside the integrated reports of the companies which have taken part for three consecutive years in the International Integrated Reporting Council (IIRC) Pilot Programme Business Network.The research is conducted among the integrated reports issued by companies belonging to various industries, coming from France, Germany and United Kingdom. The results achieved show that companies fail to present a complete picture regarding their social and environmental performances and implicitly fail to achieve the intended purpose of the IIRC in promoting the accounting for sustainability. An overall result shows that companies coming from Germany disclose the least social and environmental aspects within integrated reports as compared to British and French organizations.
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O'Connell, Vincent. "Reflections on Stewardship Reporting." Accounting Horizons 21, no. 2 (June 1, 2007): 215–27. http://dx.doi.org/10.2308/acch.2007.21.2.215.
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Following the July 2005 decision by the IASB/FASB not to designate “stewardship” as a separate financial reporting objective in their converged Conceptual Framework, the purpose of this commentary is to call for a renewed emphasis on stewardship-related research in financial reporting. To this end, I propose specific questions related to the following themes: (1) the interaction between stewardship and decision-usefulness; (2) the contemporary meaning of stewardship; (3) changes in the importance of stewardship over time; (4) stewardship and corporate governance; and (5) stewardship and social and environmental reporting. The primary goal of the proposed research agenda is to better inform the debate about the wisdom of consigning the separate stewardship reporting objective to the realms of accounting history in those many nations where the converged IASB/FASB Conceptual Framework is likely to guide the future development of financial reporting standards.
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Lyons, Brian D., and Nathan A. Bowling. "On the effectiveness of peer reporting policies." Journal of Managerial Psychology 32, no. 8 (November 13, 2017): 547–60. http://dx.doi.org/10.1108/jmp-04-2017-0147.
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Purpose Unlike general codes of conduct, little is known about whether peer reporting policies achieve their intended purpose – that is, to increase the base rate of peer reporting counterproductive work behaviors (CWBs). The purpose of this paper is to use a person-situation perspective to examine if and when peer reporting policies impact the base rate of peer reporting CWBs. Design/methodology/approach The authors collected data from 271 employed participants and used moderated regression to examine whether policy presence and strength (situational variables) enhanced the relationship between a subjective obligation to report CWBs (person variable) and the base rate of peer reporting CWBs. This study also explored whether these interactions differ by CWB target (i.e. the organization vs coworkers). Findings Both situational variables – policy presence and policy strength – moderated the relationship between an obligation to report CWBs and the base rate of peer reporting CWBs. The interactions also differed by CWB target. Originality/value This study represents one of the initial academic investigations into the effectiveness of peer reporting policies. It primarily draws on the person-situation perspective to explain why peer reporting policies should influence the base rate of peer reporting CWBs. The results support the impact of peer reporting policies, but also suggest the benefit of examining different targets of CWB to help clarify when peer reporting policies are actually effective.
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Al-Shaer, Habiba, Aly Salama, and Steven Toms. "Audit committees and financial reporting quality." Journal of Applied Accounting Research 18, no. 1 (February 13, 2017): 2–21. http://dx.doi.org/10.1108/jaar-10-2014-0114.
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Purpose The purpose of this paper is to examine the determinants of the volume of environmental disclosures and their quality, with particular focus on the role of audit committees (ACs) and the effects of the Smith report recommendations for the UK Corporate Governance Code. Design/methodology/approach Quantitative large sample analysis of UK FTSE350 companies for the period 2007-2011. Findings Firms with higher quality ACs make higher quality disclosures. Larger firms with block shareholders have greater volume of disclosures, whilst AC quality does not increase disclosure volume. Research limitations/implications Findings are based on evidence from single country and imply further international comparative research. Practical implications ACs mitigate the requirement for prescriptive legislation on narrative accounting disclosures relating to environmental issues. Originality/value The paper contributes to research that has examined the relationship between corporate governance mechanisms, specifically ACs, and the quality of financial reporting by considering voluntary narrative disclosures on environmental matters.
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Simera, Iveta. "Writing a research article that is “fit for purpose”: EQUATOR Network and reporting guidelines." Annals of Internal Medicine 151, no. 4 (August 18, 2009): JC2. http://dx.doi.org/10.7326/0003-4819-151-4-200908180-02002.
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Simera, I., and D. G. Altman. "Writing a research article that is "fit for purpose": EQUATOR Network and reporting guidelines." Evidence-Based Medicine 14, no. 5 (September 30, 2009): 132–34. http://dx.doi.org/10.1136/ebm.14.5.132.
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Levesque, Roger J. R. "Reporting Empirical Research on Adolescence: Reflections on the Appeal of Coherence, Purpose and Responsibility." Journal of Youth and Adolescence 35, no. 1 (February 2006): 1–9. http://dx.doi.org/10.1007/s10964-005-9000-y.
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Liu, Zihan, Christine Jubb, and Subhash Abhayawansa. "Analysing and evaluating integrated reporting." Journal of Intellectual Capital 20, no. 2 (April 9, 2019): 235–63. http://dx.doi.org/10.1108/jic-02-2018-0031.
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Purpose The integrated reports published by companies vary significantly in quality in spite of them claiming to be compliant with the integrated reporting (IR) Framework issued by the International Integrated Reporting Council (IIRC). The purpose of this paper is to develop and apply a normative benchmark against which compliance with the IR Framework, and the extent to which integrated reports make visible how organisations create value, can be evaluated. Design/methodology/approach The three pillars of the IR Framework – Capitals, Content Elements and the Guiding Principles – are operationalised by the way of a set of disclosure items that capture the extent to which they manifest within integrated reports. The created disclosure index is applied to analyse reports of five companies that are expected to be superior integrated reporters. Findings The normative benchmark that was created to operationalise the IR Framework identifies a vast amount of potentially communicable information and various degrees to which information may be disclosed. The integrated reports analysed differ significantly in the extent to which value-creation stories are made visible, despite some of the companies promoting to have actively engaged with IR as participants of the IIRC Pilot Program Business Network. All selected companies performed poorly in comparison to the normative benchmark. Originality/value This paper is the first to provide a comprehensive normative benchmark for analysing and evaluating compliance with the IR Framework and the extent to which integrated reports make visible how organisations create value.
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Schaper, Stefan, Christian Nielsen, and Robin Roslender. "Moving from irrelevant intellectual capital (IC) reporting to value-relevant IC disclosures." Journal of Intellectual Capital 18, no. 1 (January 9, 2017): 81–101. http://dx.doi.org/10.1108/jic-07-2016-0071.
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Purpose Informed by the findings of a follow-up research study of companies originally involved in the Danish Guideline Project (DGP) for intellectual capital statements (ICS), the purpose of this paper is to provide valuable insights for a potential shift from intellectual capital (IC) reporting, largely informed by an accounting perspective, towards IC-related disclosures. Design/methodology/approach The paper draws on data obtained from 21 semi-structured interviews with respondents in 16 companies. The respondents were contacted following a genealogical exercise carried out on the 102 companies involved in the DGP between 1999 and 2003. Findings The interviews suggested a rather critical perspective towards IC reporting using the ICS framework. Despite the attempt of the DGP to establish a reporting standard, a range of experiments resulted in changes to the framework’s original structure. Overall, a trend towards more integrated forms of reporting was discernible, in some part being motivated by the need to reduce the levels of reporting overload. Examples of integration designed to legitimise IC or corporate social responsibility reports, involving issuing them in tandem with a recognised reporting vehicle such as the annual report, were also encountered. Research limitations/implications The implications of this study are that timely, value-relevant IC disclosures and compliant reporting, primarily for accountability purposes, have the potential to coexist. In addition to the usual limitations of a semi-structured interview research design, respondents’ difficulties in clearly recalling events during the project after some 10-12 years is a further potential limitation. Additionally, the use of internet-based communication channels for disclosure purposes was in its infancy at the time of the DGP. Originality/value The paper provides important insights into the mechanisms of IC disclosure and IC reporting as seen from a practitioner perspective. Implications relevant to the continued development of integrated reporting are also identified.
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Stent, Warwick, and Tuyana Dowler. "Early assessments of the gap between integrated reporting and current corporate reporting." Meditari Accountancy Research 23, no. 1 (April 13, 2015): 92–117. http://dx.doi.org/10.1108/medar-02-2014-0026.
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Purpose – The purpose of this paper is to provide early assessments of the changes for corporate reporting processes, which an emerging initiative like integrated reporting (IR) will require. The authors also consider the potential for these changes to contribute towards resolving major problems such as financial and environmental crises. IR is gaining momentum globally, and the implementation of some form of future mandatory requirement in this regard appears likely. Design/methodology/approach – The authors begin by developing a reporting checklist based on the requirements for IR, which they use to assess the gap between current “best practice” reporting processes and IR. They then propose systems thinking, a widely accepted approach to problem-solving, as a theoretical basis for assessing the IR Framework and for deeper consideration of the gap analysis. They demonstrate, at a paradigm level, how systems thinking can be used to assess IR and find that IR has the potential to offer specific and implementable strategies for operationalising systems thinking principles. Findings – The authors assess 2011 annual reports and related online reporting practices for four New Zealand “best practice reporting entities”, using their reporting checklist. Although none of their sample entities published a full integrated report for 2011, reporting scores range from 70 to 87 per cent. The findings suggest that current reporting processes lack the integration, oversight and due attention to future uncertainties required by IR. While this appears to be a relatively small gap, systems thinking principles indicate that these deficiencies may be critical to sustainability and financial stability, the stated aims of IR. Research limitations/implications – The normal limitations which apply to small sample studies. Practical implications – The IR reporting checklist and systems thinking proposal could be used by policymakers, standard setters and firms to assist in assessing IR’s potential and the additional requirements it will impose for corporate reporting. Originality/value – This study answers calls in the literature for a reactivation of the normative research agenda by assessing IR against systems thinking, a widely accepted approach to problem-solving. It contributes further to an understanding of IR through the development of a unique reporting checklist and by offering empirical evidence derived from application of this checklist.
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Akbas, Ahmet, Ali Coskun, Sebahattin Demirkan, and Osman Karamustafa. "Internal Change Mechanism of Integrated Reporting: A Field Study." Sustainability 13, no. 23 (December 1, 2021): 13327. http://dx.doi.org/10.3390/su132313327.
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Integrated reporting has a considerable impact on the decision-making of all stakeholders in firms. Moreover, the increasing importance of integrated reporting has brought about changes in the reporting process. The purpose of this study is to analyze the internal changes in the integrated reporting process in Turkish business entities. To achieve this purpose, a semi-structured interview with managers of these entities was conducted. The data obtained from the interviews were analyzed then the results were evaluated. We find that entities undergo a structural internal change that affects all components of firms in their reporting process, due to the impact of integrated reporting implementation and expectations.
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Hall, Richard L. "Participation and Purpose in Committee Decision Making." American Political Science Review 81, no. 1 (March 1987): 105–27. http://dx.doi.org/10.2307/1960781.
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Participation in committee decision making is an important form of legislative behavior but one we know little about. I develop a model of committee participation and test it using data drawn from staff interviews and records of the House Committee on Education and Labor. The analysis confirms that congressmen are purposive actors, but it also shows that different interests incite participation on different issues and that motivational effects vary in predictable ways across legislative contexts. If members are purposive, however, they also face a variable set of opportunities and constraints that structure their ability to act. Members and especially leaders of the reporting subcommittee, for instance, enjoy advantages in terms of information, staff, and lines of political communication. At the same time, freshman status entails behavioral constraints despite the reputed demise of apprenticeship in legislative life. Understanding such patterns of interest and ability, I conclude, should permit us to illuminate several larger questions regarding decision making and representation in a decentralized Congress.
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Sallal, Farqad, Mohammad Ali Bagherpour Velashani, and Mohammad Javad Saei. "Fraudulent financial reporting motivations in emerging markets." Journal of Financial Crime 28, no. 3 (April 23, 2021): 892–905. http://dx.doi.org/10.1108/jfc-09-2020-0188.
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Purpose The purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq. Design/methodology/approach The research is a descriptive survey and statistical population consists of independent auditors. The field survey and questionnaire were used for data collection. Findings Findings can raise auditors’ awareness of management fraud motivations. It can help regulators and authorities in both countries as well as other emerging markets for establishing suitable rules and regulation. Originality/value This paper’s contribution was in identifying and comparing management’s motivations to commit financial reporting fraud in two emerging markets including Iraq and Iran.
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Valor, Carmen, and Grzegorz Zasuwa. "Quality reporting of corporate philanthropy." Corporate Communications: An International Journal 22, no. 4 (October 2, 2017): 486–506. http://dx.doi.org/10.1108/ccij-07-2016-0051.
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Purpose The purpose of this paper is twofold: first, to outline a framework for corporate philanthropy (CP) reporting that could help differentiate between symbolic and substantive reporting; and second, to test whether the reporting practices of large corporate donors are symbolic or substantive. Design/methodology/approach First, to construct a framework for CP reporting, the authors draw from research on corporate social responsibility communication, CP and reputational capital-building. Second, the philanthropy disclosures found in non-financial reports of the largest donors from the list of Fortune 100 corporations were examined using content analysis. Findings The theoretical framework identifies key ingredients of disclosure quality such as goals, causes, support, partners and impacts. The empirical findings show that disclosures regarding CP are more symbolic than meaningful. The largest donors provide descriptive information regarding the CP plan that primarily focuses on projects and causes. However, they fail to provide an explicit account of their decisions and the results of their philanthropic activities. Research limitations/implications The framework could also be applied with small changes to other communication outlets including social media and corporate websites. Originality/value This paper addresses an important gap in non-financial reporting research: the lack of a CP accounting model. To the authors’ knowledge, the framework developed in this paper represents the first conceptualization of the quality of CP disclosure that may enable scholars to differentiate symbolic from substantive CP and in this way advances the debate on CP communication. This framework can also help companies sincerely engaged in philanthropy to benefit from these activities.
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Gaia, Silvia, and Michael John Jones. "Biodiversity reporting for governmental organisations." Accounting, Auditing & Accountability Journal 33, no. 1 (September 13, 2019): 1–31. http://dx.doi.org/10.1108/aaaj-05-2018-3472.
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Purpose The purpose of this paper is to analyse the current nature and content of biodiversity reporting practices adopted by English local councils. By adopting a multi-theoretical framework that relies on economic and social theories such as agency, stakeholder, legitimacy and institutional theories, this study also aims to investigate the factors that explain the extent of biodiversity disclosure provided by local councils. Design/methodology/approach This study uses a self-constructed disclosure index to analyse the biodiversity-related information published in the official websites of 351 English local councils. A multivariate analysis was conducted to analyse the association between local councils’ characteristics and biodiversity disclosure. Findings This study shows that the information disclosed on local biodiversity is limited and does not allow the interested stakeholders to get a comprehensive picture of the current status of local biodiversity. It also provides evidence that the level of biodiversity disclosure is significantly associated with the level of local council’s population, the presence of councillors from environmentally oriented parties and environmental non-governmental organisations operating in the local council area, poor biodiversity management practices and local councils’ visibility. Originality/value This study is one of the few accounting studies that provides a comprehensive analysis of biodiversity disclosure by analysing its nature and content and investigating the factors associated with such disclosure. It extends agency, stakeholder, institutional and legitimacy theories, by showing that local councils use voluntary disclosures to satisfy the informational needs of the main stakeholders and to assure that their strategies and practices conform to the values and expectations of the community they represent.
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Mir, Monir Zaman, Bikram Chatterjee, and Ross Taplin. "Political competition and environmental reporting." Asian Review of Accounting 23, no. 1 (May 5, 2015): 17–38. http://dx.doi.org/10.1108/ara-02-2014-0027.
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Purpose – The purpose of this paper is to investigate the relationship between “political competition” and “environmental reporting” by New Zealand local governments. Design/methodology/approach – The research method includes a longitudinal analysis of environmental reporting by New Zealand local governments in their annual reports for the financial years 2005-2006 to 2009-2010. “Content analysis” was used to attach scores to the extent of environmental reporting. The “number of candidates divided by the number of available positions at the previous election” was used as the proxy for “political competition”. Findings – The study reports a positive relationship between “political competition” and “environmental reporting” in 2007-2008. The number of local governments reporting voluntary environmental information increased in 2006-2007 and 2007-2008 compared to 2005-2006, followed by a reduction in such numbers following the 2007-2008 financial year. This trend in disclosure can be attributed to the local government elections in October 2007. This finding is consistent with the expectation of “agency theory” and provides insight into the pattern of perceived agency costs. The study also finds a dearth in reporting “monetary” and “bad” news. Originality/value – The study contributes towards the previous literature on environmental reporting by concentrating on the public sector and New Zealand, together with investigating the relationship of such reporting with “political competition” through a longitudinal analysis. The theoretical contribution of this study is the adoption of “agency theory” in the context of public sector voluntary reporting and investigating the significance attached by agents to environmental reporting to minimise agency cost. The practical contribution of the study is in the area of future development of reporting standards in regards to environmental reporting.
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Eldh, Ann Catrine, Liselott Årestedt, and Carina Berterö. "Quotations in Qualitative Studies: Reflections on Constituents, Custom, and Purpose." International Journal of Qualitative Methods 19 (January 1, 2020): 160940692096926. http://dx.doi.org/10.1177/1609406920969268.
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Qualitative studies are often found to be accompanied by quotations from interviews or similar data sources. As with any methodological tradition, it is essential to critically explore the general principle of including quotations in scientific papers: what is the purpose and justification for including quotations? Are there standards and, in that case, what are they and what are their scientific positioning? This paper presents an overview of the somewhat diverse guidance found in the literature in reference to the representation of quotations. Yet, both students and scholars use a variety of approaches to quote from their data, ranging from presenting numerous, extensive, and/or comprehensive quotations throughout the results section to the reporting of a few particular quotations to illustrate certain aspects of the findings only. While their function may be described, scientific reasoning for using quotations is scarce. Along with an overview of the scientific background and options for including quotations in qualitative studies, we discuss the consequences of the different epistemological and methodological aspects found in the literature. In conclusion, we argue that there are incentives for promoting a more deliberate employment of references from data; deriving from the human sciences tradition, a corresponding epistemological stance would suggest that quotations preferably apply for illustrating the analysis process and/or findings, while the idea that quotations can be employed to validate findings has limited support. Further critical examination of the application of and justification for including quotations in the reporting of qualitative studies is needed among researchers, journal editors and reviewers.
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Lipatov, Vilen. "Compatibility in tax reporting." European Journal of Management Issues 25, no. 2 (June 25, 2017): 92–102. http://dx.doi.org/10.15421/191713.
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Purpose – to describe a compliance-monitoring equilibrium in presence of compatibility costs in a setting when managers and other parties have different attitude towards compliance.
Design/Method/Approach. Classical game theory – Nash equilibrium.
Findings. If compatibility costs are small, there exist a unique stable Nash equilibrium of the game between the tax authority and a population of heterogeneous firms. In this equilibrium, the relation between compatibility costs and compliance is non-monotonic and depends on the curvature of auditing function. However, compatibility costs reduce non-compliance in low cheating regimes and may enhance it when many firms are cheating.
Limitations. The model is at high level of abstraction and neglects many important detail that characterize each field where it could be potentially applied.
Theoretical implications. The results provide one rationale for developing countries to be cautious with employing refined auditing schemes and for developed countries to promote complicated accounting procedures.
Originality/value. Compatibility costs are not previously considered in economic analysis of compliance.
Paper type – conceptual.