The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure

Abstract

Student engagement is crucial for learning, especially in online learning. For a student to be a successful online learner, they need to engage socially and collaboratively through their behaviours, emotions and cognition. This paper discusses an accounting module of a fully online degree where engagement was purposely integrated using an engagement framework. An action research design was followed to determine the degree of engagement within the module and to improve on it. The findings indicated that incorporating five forms of engagement into the module was positively received by students and resulted in more students successfully completing the module. Student reflections showed that the module was cognitively engaging, that personal preference will guide social engagement and that working collaboratively will always be a challenge. Where, due to COVID-19, entire programmes need to convert to online learning, the findings of this study, could be implemented to ensure the continued engagement of students.

The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period

“…ü Considerable flexibility in transposition and application (Monciardini et al, 2017;Aureli et al, 2019;Camilleri, 2018).…”

“…ü The lack of standardization for the external verification of NFR by an independent assurance services provider, which diminishes accountability and NFI comparability (La Torre et al, 2018;Dumitru et al, 2017;Saenger, 2017;Aureli et al, 2019;Grewal et al, 2018).…”

“…N 0 6/2020 www.ceccarbusinessreview.ro ü The NFRD's flexibility, because it allows companies a high autonomy in choosing the method and the content of the information disclosed, creating ambiguity in interpretation, and compromising the comparability (Aureli et al, 2019;Kinderman, 2015).…”

“…These elements, and others related to the national context, were explored by researchers with a specific focus on the context of particular Member States, such as Italy (Venturelli et al, 2017;Caputo et al, 2019), France (Malecki, 2018), Germany (Saenger, 2017), Poland (Matuszak and Rózańska, 2017), Romania (Fărcaş, 2020), or in a comparative manner between two or three states, such as Poland and Romania (Dumitru et al, 2017), and the UK, France and Italy (Aureli et al, 2019).…”

Eu Non-Financial Reporting Research – Insights, Gaps, Patterns and Future Agenda

“…The originality of the study is mainly ensured by the novelty of the research topic approached, NFR enacted by the EUD being of recent interest (Aureli et al, 2019). The paper's contribution to the literature consists in providing one of the first comprehensive reviews meant to uncover insights and critical issues for guiding future research agenda.…”