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The role of users’ engagement in shaping financial reporting: should activists target accounting more?

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Role_AABR_2021.pdf (11.43Mb)
Fecha
2021-05-01
Autor
Grande Herrera, Cristina
Garcia Osma, Beatriz
Estado
info:eu-repo/semantics/publishedVersion
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Resumen
We define accounting engagement as stakeholders’ actions taken with the intention of influencing corporate reporting. Using this definition, we review the literature on such activism and discuss avenues for research. The evidence reviewed suggests accounting engagement is rare. We reflect on the reasons of this, given evidence on increasing overt engagement on other corporate issues, such as managerial compensation and governance, social, and environmental responsibility. Both information production and information acquisition costs have decreased over time, raising further questions about why engagement has not increased. We consider potential reasons linked to concerns over whether financial reporting meets users’ information needs, particularly, given the emergence of new users and the role of new technologies in the diffusion and processing of information. These concerns have accompanied claims of increasing complexity of financial accounting and the threat of information overload.
 
We define accounting engagement as stakeholders’ actions taken with the intention of influencing corporate reporting. Using this definition, we review the literature on such activism and discuss avenues for research. The evidence reviewed suggests accounting engagement is rare. We reflect on the reasons of this, given evidence on increasing overt engagement on other corporate issues, such as managerial compensation and governance, social, and environmental responsibility. Both information production and information acquisition costs have decreased over time, raising further questions about why engagement has not increased. We consider potential reasons linked to concerns over whether financial reporting meets users’ information needs, particularly, given the emergence of new users and the role of new technologies in the diffusion and processing of information. These concerns have accompanied claims of increasing complexity of financial accounting and the threat of information overload.
 
URI
10.1080/00014788.2021.1932261
http://hdl.handle.net/11531/86771
The role of users’ engagement in shaping financial reporting: should activists target accounting more?
Tipo de Actividad
Artículos en revistas
ISSN
0001-4788
Palabras Clave
accounting engagement; activism; information acquisitions costs; information complexity; information overload; information production costs; users’ information needs
accounting engagement; activism; information acquisitions costs; information complexity; information overload; information production costs; users’ information needs
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Repositorio de la Universidad Pontificia Comillas copyright © 2015  Desarrollado con DSpace Software
Contacto | Sugerencias