... semi-structured interviews, a wide range of significant actors in the assurance process of integrated reports are addressed. In addition, archive materials are considered. The authors apply institutional theory, agency theory, and the diffusion of innovations theory to analyze IR assurance. Findings...

...Orla Feeney; Bernard Pierce Purpose The purpose of this paper is to explore the role of accounting information in new product development (NPD) using Strong Structuration Theory. NPD is a complex social action involving a wide range of different actors and clusters of actors. Strong Structuration...

... processes of change, and it enriches the understanding of the reasons for change, stability and resistance to change. Lynda C. Taylor can be contacted at: lynda.taylor@nottingham.ac.uk © Emerald Group Publishing Limited 2016 Change Accounting Image Identity Theory Institutional...

...Norman B. Macintosh; C. Richard Baker This paper adopts a literary theory perspective to depict accounting reports and information as texts rather than as economic commodities and so available for analysis from the vantage point of semiotic linguistic theory. In doing so it takes the literary turn...

... multinational companies in the chemical and pharmaceutical sectors of the UK and Germany in order to identify any internal contextual factors influencing the nature and extent of reporting. The work highlights the lack of explanatory power of the existing social reporting theories. A more inclusive model...

... on the role of art in the emancipatory project that took place in early twentieth century Germany. The accounting literature already evidences an interest in bringing accounting and art or art theory in a closer theoretical relation to each other (see Cadiz, 1995; Gallhofer and Haslam, 1991; Graves et...