2021
DOI: 10.1108/jaoc-09-2020-0144
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Accountingisation and the narrative (re)turn of business model information in corporate reporting

Abstract: Purpose The debate about whether corporate reports should focus on numbers or narrative is long-standing. The recent push for business model information to be included in corporate reports has revitalised the debate. Many scholars suggest this constitutes a move towards narrative-based reporting. This study aims to investigate the debate and draws a comparison with the juxtaposition of the narrative and rational paradigms. This study also investigates how accountingisation influences the way business model inf… Show more

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Cited by 6 publications
(7 citation statements)
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References 81 publications
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“…In order to investigate the impact of hard-and soft-regulation on firms' HRDD disclosure practices, we compared the disclosure score of French firms (i.e., a legally binding regulation approach) and non-French firms (i.e., soft-law approach). As a second step, we built on Oliver's (1991) framework, as adopted in the context of social and environmental reporting (Criado-Jiménez et al, 2008;Di Tullio et al, 2022), to examine and classify the types of HRDD disclosure strategies employed by the sampled companies. We discuss the main traits of these strategies, drawing on examples from the companies, to advance our understanding of the existing alternative approaches to HRDD disclosure.…”
Section: Resultsmentioning
confidence: 99%
See 1 more Smart Citation
“…In order to investigate the impact of hard-and soft-regulation on firms' HRDD disclosure practices, we compared the disclosure score of French firms (i.e., a legally binding regulation approach) and non-French firms (i.e., soft-law approach). As a second step, we built on Oliver's (1991) framework, as adopted in the context of social and environmental reporting (Criado-Jiménez et al, 2008;Di Tullio et al, 2022), to examine and classify the types of HRDD disclosure strategies employed by the sampled companies. We discuss the main traits of these strategies, drawing on examples from the companies, to advance our understanding of the existing alternative approaches to HRDD disclosure.…”
Section: Resultsmentioning
confidence: 99%
“…Other works (Pedersen & Gwozdz, 2014;Clementino & Perkins, 2021) find evidence that firms responding to pressures for CSR tend to go beyond usual strategies that focus on conformance and resistance behaviour, by also engaging in opportunity-seeking actions. Oliver's (1991) work has become established within the social and environmental reporting literature (Criado-Jiménez et al, 2008;Di Tullio et al, 2022;Pedersen & Gwozdz, 2014;Esteban-Arrea & Garcia-Torea, 2022). For instance, Oliver's framework has been applied in the work of Criado-Jiménez et al (2008) to investigate the effectiveness of social and environmental reporting regulation in Spain and by Di Tullio et al (2022) to examine corporate disclosures strategies in response to EU Directive 2014/95's requirements to disclose business model information.…”
Section: Responses To Institutional Pressures In Hrdd Disclosurementioning
confidence: 99%
“…We built on the work of Yeger and Shenhar [12] who both addressed the issue of measuring the change of the BM by measuring the change of its elements. To this end, we suggested a universal and relatively simple-to-apply method for quantification of the individual elements of BM in a novel way and, similar to Jindřichovská et al [25], Bini et al [26] and Di Tullio et al [27], we analysed CRs, drawing on the assumptions of Attention Based View and Legitimacy theories as did Michalak et al [24]. We specifically focused on the dynamics of open innovation through the collaboration in a consortium for CE, affecting BMs of participating companies.…”
Section: Discussionmentioning
confidence: 99%
“…The communication regarding the CE is an inherent part of the companies' on-line marketing communication [23], especially the CSR related one. One of the key means of communicating on CSR, and also one of the main vehicles for disclosing the relevant BM on the company level, are the various corporate reports (CR), i.e., annual, sustainability, integrated, or strategic reports [24][25][26][27].…”
Section: Introductionmentioning
confidence: 99%
“…The second category defines a business model as a model [19,24,[37][38][39], a tool [40], a way [41], a series of activities [42], an articulation [43], a component [15,44], a description [45], an architecture [46][47][48], a system [49], a view [50], an element [51], a combination of business resources [26], a rationale [52], a version [53], a structure [54] and a device [55], focusing on how a firm creates, captures and delivers value.…”
Section: Literature Review 21 Business Model Conceptualisationsmentioning
confidence: 99%