dc.contributor.author | Roslender, Robin | |
dc.contributor.author | Nielsen, Christian | |
dc.date.accessioned | 2018-03-05T10:08:00Z | |
dc.date.available | 2018-03-05T10:08:00Z | |
dc.date.created | 2018-02-26T11:23:29Z | |
dc.date.issued | 2017 | |
dc.identifier.citation | Accounting Forum. 2017, 41 (3), 161-171. | nb_NO |
dc.identifier.issn | 0155-9982 | |
dc.identifier.uri | http://hdl.handle.net/11250/2488505 | |
dc.description.abstract | The case for the greater use of narrative disclosures within the annual report package continues to attract support from accounting academics. After a decade of comparatively limited attention, the topic of narrative reporting has returned to the accounting research agenda, in part in association with integrated reporting and a growing interest in accounting for business models, as well as a resurgence of intellectual capital research. In the light of a continuing optimism that narrative reporting will eventually assume its rightful place within financial reporting, the paper reports and reflects upon the findings of a study of the outcome of the Danish Guideline Project in the decade following its conclusion in late 2002. This initiative placed a heavy emphasis on the extension of narrative reporting in its principal output, the Intellectual Capital Statement, still widely regarded as a highly promising intellectual capital reporting framework. Based on insights derived from the study, the paper identifies a number of major obstacles that confront the advocates of narrative disclosure practices, the persistence of which is rooted in the contestable jurisdiction that characterises the accountancy profession itself. | nb_NO |
dc.language.iso | eng | nb_NO |
dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 Internasjonal | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/deed.no | * |
dc.subject | business reporting | nb_NO |
dc.subject | Danish guideline project | nb_NO |
dc.subject | integrated reporting | nb_NO |
dc.subject | intellectual capital | nb_NO |
dc.subject | intellectual capital statements | nb_NO |
dc.subject | narrative reporting | nb_NO |
dc.title | Lessons for progressing narrative reporting: Learning from the experience of disseminating the Danish Intellectual Capital Statement approach | nb_NO |
dc.type | Journal article | nb_NO |
dc.type | Peer reviewed | nb_NO |
dc.description.version | acceptedVersion | nb_NO |
dc.source.pagenumber | 161-171 | nb_NO |
dc.source.volume | 41 | nb_NO |
dc.source.journal | Accounting Forum | nb_NO |
dc.source.issue | 3 | nb_NO |
dc.identifier.doi | 10.1016/j.accfor.2017.06.002 | |
dc.identifier.cristin | 1568620 | |
cristin.unitcode | 209,98,60,2 | |
cristin.unitname | Institutt for Økonomifag | |
cristin.ispublished | true | |
cristin.fulltext | postprint | |
cristin.qualitycode | 1 | |