Financial reporting practice has been seen as one that concerns technical and economic aspects. However, it is argued that financial reporting practice is a socially constructed reality.
This book provides evidence of such claim based on an ethnographic case study conducted in an Indonesian insurance company.
This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. The way the actors in the company construct such practice is influenced by its organisational culture, which reflects...