Networks and Financial Reporting

Chiara Saccon ()
Additional contact information
Chiara Saccon: Ca’ Foscari University of Venice

A chapter in New Perspectives in Network Studies, 2023, pp 91-102 from Springer

Abstract: Abstract The contribution is in the vein of the network evaluation perspective, believing that it is important for entities belonging to a collaborative aggregation, whatever form they take, to be evaluated as a whole and their performance measured, or at least an attempt is made, because the choice whether to collaborate rests on the need to understand and to take informed decisions (Seiler et al., International Journal of Production Economics, 227, 107690, 2020). In particular, the investigation concentrates on business networks and proposes to consider performance measurement and communication through the financial reporting system by adopting the perspective of external stakeholders. In this regard, the problems noted in the literature on network evaluation are taken into consideration and analysed from an accounting perspective and following two different and complementary approaches of analysis, the prescriptive and the descriptive ones. The final aim is to propose an alternative and possibly complementing point of view in network evaluation.

Keywords: Business networks; Evaluation; Accounting; Performance; Financial reporting (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-22083-8_4

Ordering information: This item can be ordered from
http://www.springer.com/9783031220838

DOI: 10.1007/978-3-031-22083-8_4

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().