1,720,980 research outputs found
Business reporting for management change”: l’approccio dell’Intellectual Assets-based Management (IAbM) in Giappone
No full textIntegrated Reporting and Corporate Governance. Boards, Long-Term Value Creation, and the New Accountability
No full textThe Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role
No full textL’evoluzione dell’informativa aziendale: verso il report integrato. Un quadro nazionale e internazionale
No full text
L'approccio giapponese al management degli Intellectual Assets: profili critici ed evolutivi
No full textSoft Regulating Intangibles Reporting: Rationales, Processes, and Consequences
No full textThe thesis aims to explore the economic, political and social premises according to which some
governmental agencies have decided to promote Intellectual Capital (or Intangibles) Reporting in
their countries. Firstly, it will examine the contextual premises and conditions that have encouraged
(or inhibited) Intangibles reporting. Secondly, it will investigate the way these premises and
conditions interact in different ways, through the actors involved, both within and outside countries,
thus establishing (loosely) coupled relationships nationally and internationally. The relationship
between IC recommendation for corporate reporting, governmental and contextual linkages will be
analysed from different perspectives, namely political economy, legitimacy and institutional theory
(Chapter 2) and in dis(similar) countries, namely Japan (Chapter 3) and Germany (Chapter 4). The
investigation has been mainly centred on the examination of documents published by governmental
agencies, and a number of interviews with high-level individuals, many of whom were directly
involved in the development of the reporting practices in question. In light of the relationship that
the thesis will establish between different regulatory theories and ways of conduct in (dis-)similar
nations (Chapter 5), IC will be understood not as a merely corporate neutral technique but as an
economic and socially constructed phenomenon aimed at re-launching the growth of a country. This
way, it will be explored from both within – in terms of methods and their usefulness for its
“supporters” – and also externally – in relation to how it is perceived and in turn communicated by
politicians who are “delegates of different cognitive and social institutions” (Manninen, 1996). In
other words, its potential to serve public interest will be here advocated
Varieties of capitalism vs. varieties of ‘soft regulatory’ theories. a discussion on the case of Intangibles Reporting in Japan and Germany
No full textThe purpose of this chapter follows from the aforementioned observations. First, it is hoped that the chapter will in some way contribute to the expansion of the debate of IR toward international political and social dimensions. Second, it is hoped that the findings here attained could pave the way for a possible enrichment of intangibles regulatory studies by demonstrating if, and to what extent, accounting “soft” regulatory theories could be adopted, adjusted or confuted in terms of intangibles reporting. To meet these objectives, the chapter examines the possibilities of the existence of IR in terms of rationales, processes and consequences
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