Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative
Robin Roslender and
CRITICAL PERSPECTIVES ON ACCOUNTING, 2021, vol. 81, issue C
This paper contributes to the critique of Integrated Reporting as a prelude to begin to re-imagine it as a potentially progressive development. Although it is possible to identify a number of important grounds on which to reject Integrated Reporting as an initiative of this sort, the paper pursues a further excavation of two key Integrated Reporting components, value creation and the business model, and identifies the customer and her/his value expectations as a credible basis for re-imagining Integrated Reporting in a more positive fashion.
Keywords: Customer value creation and delivery; Integrated Reporting; Business models (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:81:y:2021:i:c:s1045235420300927
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