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

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dc.contributor.author García Osma, Beatriz
dc.contributor.author Grande Herrera, Cristina
dc.date.accessioned 2022-07-04T07:45:55Z
dc.date.available 2022-07-04T07:45:55Z
dc.date.issued 2021-10-01
dc.identifier.bibliographicCitation García 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.
dc.identifier.issn 0001-4788
dc.identifier.uri http://hdl.handle.net/10016/35382
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.
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 Investigación Científica e Innovación Tecnológica).
dc.format.extent 34
dc.language.iso eng
dc.publisher Routledge
dc.rights © 2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group
dc.rights Atribución 3.0 España
dc.rights.uri http://creativecommons.org/licenses/by/3.0/es/
dc.subject.other Accounting engagement
dc.subject.other Activism
dc.subject.other Information production costs
dc.subject.other Information acquisitions costs
dc.subject.other Users' information needs
dc.subject.other Information complexity
dc.subject.other Information overload
dc.title The role of users' engagement in shaping financial reporting: should activists target accounting more?
dc.type research article
dc.subject.eciencia Economía
dc.identifier.doi 10.1080/00014788.2021.1932261
dc.rights.accessRights open access
dc.relation.projectID Gobierno de España. ECO2016-77579-C3-3-P
dc.relation.projectID Gobierno de España. PID2019-111143GB-C33
dc.identifier.publicationfirstpage 511
dc.identifier.publicationissue 5
dc.identifier.publicationlastpage 544
dc.identifier.publicationtitle Accounting and Business Research
dc.identifier.publicationvolume 51
dc.identifier.uxxi AR/0000029202
dc.contributor.funder Comunidad de Madrid
dc.contributor.funder Ministerio de Ciencia (España)
dc.affiliation.dpto UC3M. Departamento de Economía de la Empresa
dc.type.hasVersion VoR
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