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The role of users’ engagement in shaping financial reporting: should activists target accounting more?

机译:用户参与塑造财务报告的作用:应采取何种目标,目标是更多吗?

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We define accounting engagement as stakeholders’ actions taken with the intention ofinfluencing corporate reporting. Using this definition, we review the literature on suchactivism and discuss avenues for research. The evidence reviewed suggests accountingengagement is rare. We reflect on the reasons of this, given evidence on increasing overtengagement on other corporate issues, such as managerial compensation and governance,social, and environmental responsibility. Both information production and informationacquisition costs have decreased over time, raising further questions about why engagementhas not increased. We consider potential reasons linked to concerns over whether financialreporting meets users’ information needs, particularly, given the emergence of new usersand the role of new technologies in the diffusion and processing of information. Theseconcerns have accompanied claims of increasing complexity of financial accounting andthe threat of information overload.
机译:我们将会计参与定义为利益攸关方采取的采取行动,以意图运行。 使用此定义,我们审查了诸如旋偶的文献,并讨论了研究的途径。 审查的证据表明会计成绩很少见。 我们反映了这一点的原因,考虑到关于增加其他公司问题的过度成员的证据,例如管理赔偿和治理,社会和环境责任。 信息生产和信息公正费用随着时间的推移而减少,提高了关于为什么收入没有增加的问题。 我们认为,潜在的原因与关注金融监督符合用户信息需求,特别是新用户的出现,特别是新的技术在信息扩散和加工中的作用。 陪伴陪伴伴随着越来越多的财务会计复杂性和信息过载威胁。

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