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dc.contributor.authorGrande Herrera, Cristinaes-ES
dc.contributor.authorGarcia Osma, Beatrizes-ES
dc.date.accessioned2024-02-12T11:15:44Z
dc.date.available2024-02-12T11:15:44Z
dc.date.issued2021-05-01es_ES
dc.identifier.issn0001-4788es_ES
dc.identifier.uri10.1080/00014788.2021.1932261es_ES
dc.identifier.urihttp://hdl.handle.net/11531/86771
dc.descriptionArtículos en revistases_ES
dc.description.abstractWe 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.es-ES
dc.description.abstractWe 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.en-GB
dc.format.mimetypeapplication/pdfes_ES
dc.language.isoen-GBes_ES
dc.rightses_ES
dc.rights.uries_ES
dc.sourceRevista: Accounting and Business Research, Periodo: 1, Volumen: 51, Número: 5, Página inicial: 511, Página final: 544es_ES
dc.titleThe role of users’ engagement in shaping financial reporting: should activists target accounting more?es_ES
dc.typeinfo:eu-repo/semantics/articlees_ES
dc.description.versioninfo:eu-repo/semantics/publishedVersiones_ES
dc.rights.holderpolitica editoriales_ES
dc.rights.accessRightsinfo:eu-repo/semantics/restrictedAccesses_ES
dc.keywordsaccounting engagement; activism; information acquisitions costs; information complexity; information overload; information production costs; users’ information needses-ES
dc.keywordsaccounting engagement; activism; information acquisitions costs; information complexity; information overload; information production costs; users’ information needsen-GB


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