Verfügbarkeit: Towards integrated reporting | Technische Universität München

Towards integrated reporting: accounting change in the public sector

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Bibliographische Detailangaben
Beteiligte Personen:	Katsikas, Epameinondas (VerfasserIn), Manes Rossi, Francesca (VerfasserIn), Orelli, Rebecca Levy (VerfasserIn)
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	Cham, Switzerland Springer [2017]
Schriftenreihe:	Springer briefs in accounting
Schlagwörter:	Rechnungswesen Öffentliches Rechnungswesen Unternehmen Nachhaltigkeitsbericht Geschäftsbericht
Links:	http://swbplus.bsz-bw.de/bsz47940447xcov.htm http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029628000&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Umfang:	X, 119 Seiten Illustrationen, Diagramme
ISBN:	9783319472348

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Datensatz im Suchindex

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adam_text	Contents 1 Setting the Context for Integrated Reporting in the Public Sector..................................................................... 1 1.1 The Scenario: Integrated Reporting and the Public Sector.......... 1 1.2 The Relationship: Public Sector and Environment................... 4 1.3 The Missing Link: Intangibles, Social Responsibility and Value Creation.................................................... 6 1.3.1 The Role of Intangibles....................................... 6 1.3.2 Defining Intangibles.......................................... 8 1.3.3 The Link Between Intangibles and Social Responsibility............................................... 11 1.4 The Path: (Management) Accounting Process of Change............... 13 1.5 The Tool: Integrated Reporting....................................... 14 References................................................................ 19 2 Accounting Change: Integrated Reporting Through the Lenses of Institutional Theory........................................ 25 2.1 Accounting Change: An Institutional Perspective...................... 25 2.1.1 Institutional Theory......................................... 27 2.1.2 Why Institutional Theory..................................... 27 2.1.3 Institutions, Routines and Change............................ 28 2.2 Institutional Approaches: An Overview................................ 31 2.2.1 Old Institutional Economics: The Concept..................... 32 2.2.2 New Institutional Sociology.................................. 33 2.3 Management Accounting Change......................................... 37 2.3.1 The Nature of Management Accounting Change................... 38 2.3.2 Understanding the Process of Change.......................... 41 2.3.3 The Notion of Change......................................... 45 2.3.4 Why and When Change?......................................... 47 2.4 Integrated Reporting: An Accounting Change Approach.................. 53 References................................................................ 54 3 Principles, Concepts and Elements of Integrated Reporting............ 65 3.1 The Integrated Reporting Movement................................ 65 3.2 From Sustainability Reports to Integrated Reports................ 66 3.3 Different Reports for Different Purposes: The Need for IR...... 70 3.3.1 Annual Report............................................. 70 3.3.2 Corporate Governance Report............................... 71 3.3.3 Reporting About Sustainability and Environmental Issue..................................................... 72 3.3.4 Intellectual Capital Reporting............................ 74 3.3.5 The Need for IR........................................... 76 3.4 General Features, Frameworks and Guidelines for the Integrated Reporting..................................... 78 3.4.1 The South Africa Integrated Reporting Framework......... 78 3.4.2 The JR Integrated Reporting Framework................... 80 3.5 Drawing the Path from Sustainability to Integrated Reporting___ 86 3.6 Challenges of Integrated Reporting............................... 88 References............................................................ 91 4 Accounting Change and Integrated Reporting in Practice: The Case of Hera...................................................... 95 4.1 The Path Towards Integrated Reporting in Practice................ 95 4.2 Methodology...................................................... 96 4.2.1 Event History Database.................................... 97 4.2.2 Gap Analysis Between the Documents and the Standard.......................................... 98 4.2.3 Key People Perception of Change.......................... 100 4.3 Hera: Context and Background.................................... 106 4.4 Event History Database: 13 Years Towards Integrated Reporting in Hera............................................... 108 4.5 The Gap Analysis: Comparing the Sustainability Report of Hera with the IR Framework................................... 112 4.6 Management Accounting Change Process in Hera.................... 114 References........................................................... 118
any_adam_object	1
author	Katsikas, Epameinondas Manes Rossi, Francesca Orelli, Rebecca Levy
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dewey-ones	657 - Accounting
dewey-raw	657
dewey-search	657
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dewey-tens	650 - Management and auxiliary services
discipline	Wirtschaftswissenschaften
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spellingShingle	Katsikas, Epameinondas Manes Rossi, Francesca Orelli, Rebecca Levy Towards integrated reporting accounting change in the public sector Rechnungswesen (DE-588)4048732-5 gnd Öffentliches Rechnungswesen (DE-588)4139179-2 gnd Unternehmen (DE-588)4061963-1 gnd Nachhaltigkeitsbericht (DE-588)7700270-2 gnd Geschäftsbericht (DE-588)4129201-7 gnd
subject_GND	(DE-588)4048732-5 (DE-588)4139179-2 (DE-588)4061963-1 (DE-588)7700270-2 (DE-588)4129201-7
title	Towards integrated reporting accounting change in the public sector
title_auth	Towards integrated reporting accounting change in the public sector
title_exact_search	Towards integrated reporting accounting change in the public sector
title_full	Towards integrated reporting accounting change in the public sector Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli
title_fullStr	Towards integrated reporting accounting change in the public sector Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli
title_full_unstemmed	Towards integrated reporting accounting change in the public sector Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli
title_short	Towards integrated reporting
title_sort	towards integrated reporting accounting change in the public sector
title_sub	accounting change in the public sector
topic	Rechnungswesen (DE-588)4048732-5 gnd Öffentliches Rechnungswesen (DE-588)4139179-2 gnd Unternehmen (DE-588)4061963-1 gnd Nachhaltigkeitsbericht (DE-588)7700270-2 gnd Geschäftsbericht (DE-588)4129201-7 gnd
topic_facet	Rechnungswesen Öffentliches Rechnungswesen Unternehmen Nachhaltigkeitsbericht Geschäftsbericht
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