Publication: The role of users' engagement in shaping financial reporting: should activists target accounting more?
dc.affiliation.dpto | UC3M. Departamento de EconomĂa de la Empresa | es |
dc.contributor.author | GarcĂa Osma, Beatriz | |
dc.contributor.author | Grande Herrera, Cristina | |
dc.contributor.funder | Comunidad de Madrid | es |
dc.contributor.funder | Ministerio de Ciencia (España) | es |
dc.date.accessioned | 2022-07-04T07:45:55Z | |
dc.date.available | 2022-07-04T07:45:55Z | |
dc.date.issued | 2021-10-01 | |
dc.description.abstract | 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. | en |
dc.description.sponsorship | Financial assistance has been provided by ICAEW, the Spanish Ministry of Science (ECO2016-77579 and PID2019-111143GB-C33), and Comunidad de Madrid (Programa Excelencia para el Profesorado Universitario, V Plan Regional de InvestigaciĂłn CientĂfica e InnovaciĂłn TecnolĂłgica). | en |
dc.format.extent | 34 | |
dc.identifier.bibliographicCitation | GarcĂa Osma, B., & Grande-Herrera, C. (2021). The role of users’ engagement in shaping financial reporting: should activists target accounting more? Accounting and Business Research, 51(5), 511–544. | en |
dc.identifier.doi | 10.1080/00014788.2021.1932261 | |
dc.identifier.issn | 0001-4788 | |
dc.identifier.publicationfirstpage | 511 | |
dc.identifier.publicationissue | 5 | |
dc.identifier.publicationlastpage | 544 | |
dc.identifier.publicationtitle | Accounting and Business Research | en |
dc.identifier.publicationvolume | 51 | |
dc.identifier.uri | https://hdl.handle.net/10016/35382 | |
dc.identifier.uxxi | AR/0000029202 | |
dc.language.iso | eng | |
dc.publisher | Routledge | en |
dc.relation.projectID | Gobierno de España. ECO2016-77579-C3-3-P | es |
dc.relation.projectID | Gobierno de España. PID2019-111143GB-C33 | es |
dc.rights | © 2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group | en |
dc.rights | Atribución 3.0 España | * |
dc.rights.accessRights | open access | en |
dc.rights.uri | http://creativecommons.org/licenses/by/3.0/es/ | * |
dc.subject.eciencia | EconomĂa | es |
dc.subject.other | Accounting engagement | en |
dc.subject.other | Activism | en |
dc.subject.other | Information production costs | en |
dc.subject.other | Information acquisitions costs | en |
dc.subject.other | Users' information needs | en |
dc.subject.other | Information complexity | en |
dc.subject.other | Information overload | en |
dc.title | The role of users' engagement in shaping financial reporting: should activists target accounting more? | en |
dc.type | research article | * |
dc.type.hasVersion | VoR | * |
dspace.entity.type | Publication |
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