Accountancy And The Changing Landscape Of Integrated Reporting


Accountancy And The Changing Landscape Of Integrated Reporting
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Accountancy And The Changing Landscape Of Integrated Reporting


Accountancy And The Changing Landscape Of Integrated Reporting
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Author : Dragu, Ioana
language : en
Publisher: IGI Global
Release Date : 2017-12-31

Accountancy And The Changing Landscape Of Integrated Reporting written by Dragu, Ioana and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-31 with Business & Economics categories.


In the banking industry, inaccurate record keeping can generate negative consequences. By developing solutions to address such issues, financial reporting initiatives can be optimized. Accountancy and the Changing Landscape of Integrated Reporting is a pivotal reference source for the latest research findings on the development of a framework for integrated reporting within the accountancy profession. Featuring extensive coverage on relevant areas such as corporate social responsibility, financial performance, and corporate reporting, this publication is an ideal resource for academics, researchers, graduate-level students, and professionals across the fields of management, economics, and finance.



Towards Integrated Reporting


Towards Integrated Reporting
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Author : Epameinondas Katsikas
language : en
Publisher:
Release Date : 2017

Towards Integrated Reporting written by Epameinondas Katsikas and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Accounting categories.




Strategic Management Accounting


Strategic Management Accounting
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Author : Sean Stein Smith
language : en
Publisher:
Release Date : 2017

Strategic Management Accounting written by Sean Stein Smith and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Managerial accounting categories.


This book critically analyzes the concept of strategic management accounting, the implications this emerging paradigm will have on the accounting profession, and the ramifications for businesses at large. This research examines current literature, and illustrates these concepts with current market examples. This manuscript approaches the topic in a way that is unique by linking the concept of SMA to the integrated reporting framework. In essence, strategic management accounting is a theory with broad-based support, but the IR framework and reporting structure provides a vehicle through which progress, costs, and benefits of a more strategic accounting function can be evaluated. Focusing on principles, primarily for internal management utilization, the following provides an outline and summary of concepts and techniques that can be used to elevate the role of the management accounting function. Whether you are a management expert, an accounting professional, or simply someone looking to keep up to date with emerging business trends, this text provides the content, and action-oriented steps to meet those expectations.



Integrated Reporting


Integrated Reporting
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Author : Samuel O. Idowu
language : en
Publisher: Springer
Release Date : 2019-01-04

Integrated Reporting written by Samuel O. Idowu and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-04 with Business & Economics categories.


This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.



Integrated Reporting Management


Integrated Reporting Management
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Author : Sean Stein Smith
language : en
Publisher: CRC Press
Release Date : 2018-11-09

Integrated Reporting Management written by Sean Stein Smith and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-09 with Business & Economics categories.


Integrated reporting in corporate communication is a process that results in improved communication, most visibly an ‘integrated report,’ about value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance, and prospects lead to the creation of value over the short, medium, and long term. It represents the integrated summarization of a company’s performance in terms of both financial and other relevant information. Integrated reporting provides greater context for performance data, clarifies how relevant information fits into operations or a business, and may help make decision making better in the long-term. The aim and scope of this book is to provide readers with an overview and analysis of the topics of both integrated financial reporting and a multiple capital model. Analyzing this topic through both a qualitative and quantitative framework, this important business topic is introduced and framed in the context of current market trends, while also including implications for business management professionals. This book provides a thorough examination of the topics of integrated reporting, management ramifications, and opportunities for management professionals. This easy to read and understand book provides numerous take away points, action items and implications. It includes real world examples, sources where more information can be obtained, and direct cause-to-effect examples, making it a valuable resource for readers.



Integrated Reporting


Integrated Reporting
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Author : Cristiano Busco
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-11-27

Integrated Reporting written by Cristiano Busco and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-27 with Business & Economics categories.


This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.



Implementing Integrated Reporting


Implementing Integrated Reporting
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Author : Cristiana Bernardi
language : en
Publisher: Springer Nature
Release Date : 2020-02-29

Implementing Integrated Reporting written by Cristiana Bernardi and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-29 with Business & Economics categories.


Sustainability, the environment, corporate accountability, social justice, integration – these are the buzzwords of our century. This book takes readers on a journey through the landscape of standard-setting giants and corporate reporting paradigms through the eyes of two companies that have taken very different paths toward integrated thinking. Both stories provide new insights into the transition to integrated reporting, as envisaged by the International Integrated Reporting Council (IIRC), and how integrated reporting is reshaping our views on transparency. However, the top-down approach adopted in studies of integrated reporting in practice has left many questions unanswered: Is it effective? How does it evolve into established practice? Is it just another management fad? This bottom-up critique answers all these questions and one more: Could integrated reporting become the corporate reporting norm? We shall see. Given its depth of coverage, the book appeals to IIRC academic community, participants in integrated reporting networks, and others interested in integrated reporting.



Accounting And Corporate Reporting


Accounting And Corporate Reporting
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Author : Soner Gokten
language : en
Publisher: BoD – Books on Demand
Release Date : 2017-09-20

Accounting And Corporate Reporting written by Soner Gokten and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-20 with Business & Economics categories.


We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".



Towards Integrated Reporting


Towards Integrated Reporting
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Author : Epameinondas Katsikas
language : en
Publisher: Springer
Release Date : 2016-10-31

Towards Integrated Reporting written by Epameinondas Katsikas and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-10-31 with Business & Economics categories.


This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation.



Non Financial Disclosure And Integrated Reporting


Non Financial Disclosure And Integrated Reporting
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Author : Lino Cinquini
language : en
Publisher: Springer Nature
Release Date : 2022-02-18

Non Financial Disclosure And Integrated Reporting written by Lino Cinquini and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-02-18 with Business & Economics categories.


The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.