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

dc.affiliation.dptoUC3M. Departamento de Economía de la Empresaes
dc.contributor.authorGarcía Osma, Beatriz
dc.contributor.authorGrande Herrera, Cristina
dc.contributor.funderComunidad de Madrides
dc.contributor.funderMinisterio de Ciencia (España)es
dc.date.accessioned2022-07-04T07:45:55Z
dc.date.available2022-07-04T07:45:55Z
dc.date.issued2021-10-01
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
dc.description.sponsorshipFinancial 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 Investigación Científica e Innovación Tecnológica).en
dc.format.extent34
dc.identifier.bibliographicCitationGarcía 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.doi10.1080/00014788.2021.1932261
dc.identifier.issn0001-4788
dc.identifier.publicationfirstpage511
dc.identifier.publicationissue5
dc.identifier.publicationlastpage544
dc.identifier.publicationtitleAccounting and Business Researchen
dc.identifier.publicationvolume51
dc.identifier.urihttps://hdl.handle.net/10016/35382
dc.identifier.uxxiAR/0000029202
dc.language.isoeng
dc.publisherRoutledgeen
dc.relation.projectIDGobierno de España. ECO2016-77579-C3-3-Pes
dc.relation.projectIDGobierno de España. PID2019-111143GB-C33es
dc.rights© 2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Groupen
dc.rightsAtribución 3.0 España*
dc.rights.accessRightsopen accessen
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/es/*
dc.subject.ecienciaEconomíaes
dc.subject.otherAccounting engagementen
dc.subject.otherActivismen
dc.subject.otherInformation production costsen
dc.subject.otherInformation acquisitions costsen
dc.subject.otherUsers' information needsen
dc.subject.otherInformation complexityen
dc.subject.otherInformation overloaden
dc.titleThe role of users' engagement in shaping financial reporting: should activists target accounting more?en
dc.typeresearch article*
dc.type.hasVersionVoR*
dspace.entity.typePublication
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