A Social Critique of Corporate Reporting: A Semiotic Analysis of Corporate Financial and Environmental Reporting: A Semiotic Analysis of Corporate Fin

ISBN-13: 9781138736238 / Angielski / Twarda / 2017 / 346 str.

David Crowther

Opis

This title was first published in 2002: This text is concerned with the role of corporate reporting in UK public limited companies. It is a common assumption that the most significant part of any corporate report is the accounting information contained within. This book, however, takes a different view. The central argument is that the purpose of corporate reporting has changed from one primarily of stewardship and accountability to shareholders to a more outward- and forward-looking perspective. The author argues that one of the driving forces for this change in orientation is the discourse of environmental accounting, along with other forces. The book is essentially explorative. The author is concerned with looking at different aspects of the changes in corporate reporting and taking different perspectives in the development of the argument.

Spis treści

1: The Function of Corporate Reporting; 2: Measuring and Reporting Performance; 3: Accounting for Social and Environmental Performance; 4: Semiology and Statistics: A Methodology for Analysis; 5: The Environmental Discourse: the Quantitative Evidence; 6: The Environmental Discourse: the Qualitative Evidence; 7: Relating Financial and Environmental Performance: Interpretation of the Evidence; 8: The Future Focus of Reporting: Evidence from Semiotic Analysis; 9: The Semiology of External Reporting: an Evaluation of the Evidence; 10: The Future of Corporate Reporting

O autorze

David Crowther