Table 3 Dimensions of shadow accounting...

Table 3

Dimensions of shadow accounting functions framework

Main coding			Theoretical coding
Open code	Axial code	Selective code	Theoretical coding
Conceptual themes/Incidents	Core components	Categories	Core categories
Disclosure of human resource training costs	Effectiveness of Human Resources Rights Protection	Shadow Accounting Competitive Functions	Shadow Accounting Functions
Disclosure of human resource skills development budget
Disclosure of annual hours of human resources training
Disclosure of the presence of professional staff
Disclosure of competitive compensation to HR
Disclosure of gender appropriateness of human resources
Disclosure of human resource health insurance costs
Disclosure of internal control weaknesses	Effectiveness of Shareholders Rights Protection
Disclosure of managers' compensation
Disclosure of related party transactions
Disclosure of non-executive directors
Disclosure of free float stock
Disclosure of managerial ownership percentage
Disclosure of the company’s numerous financial legal cases	Effectiveness of Forensic Rights Protection	Shadow Accounting Structural Functions
Disclosure of legal risks of investment projects
Disclosure of financial and administrative violations
Disclosure of financial criminal cases settlement
Disclosure of judicial proceedings costs
Disclosure of legal examiner’s comments
Disclosure of investments in intellectual property	Effectiveness of Inventors/Funders Rights Protection
Disclosure of industrial patent ownership
Disclosure of agricultural patent ownership
Disclosure of industrial patent ownership
Disclosure of trademark registration
Disclosure of funders' share in the implementation of the invention
Disclosure of carbon and environmental pollution	Effectiveness of Environmental Rights Protection	Shadow Accounting Social Functions
Disclosure of investment in waste recycling
Disclosure of product life cycle assessment
Disclosure of investment in renewable energy
Disclosure of investment in production technologies
Disclosure of environmental development costs
Disclosure of customer-base concentration	Effectiveness of Business Rights Protection
Disclosure of market share
Disclosure of brand value
Disclosure of business privileges
Disclosure of advertising and marketing expenses
Disclosure of earned income per share

Main coding			Theoretical coding
Open code	Axial code	Selective code	Theoretical coding
Conceptual themes/Incidents	Core components	Categories	Core categories
Disclosure of human resource training costs	Effectiveness of Human Resources Rights Protection	Shadow Accounting Competitive Functions	Shadow Accounting Functions
Disclosure of human resource skills development budget
Disclosure of annual hours of human resources training
Disclosure of the presence of professional staff
Disclosure of competitive compensation to HR
Disclosure of gender appropriateness of human resources
Disclosure of human resource health insurance costs
Disclosure of internal control weaknesses	Effectiveness of Shareholders Rights Protection
Disclosure of managers' compensation
Disclosure of related party transactions
Disclosure of non-executive directors
Disclosure of free float stock
Disclosure of managerial ownership percentage
Disclosure of the company’s numerous financial legal cases	Effectiveness of Forensic Rights Protection	Shadow Accounting Structural Functions
Disclosure of legal risks of investment projects
Disclosure of financial and administrative violations
Disclosure of financial criminal cases settlement
Disclosure of judicial proceedings costs
Disclosure of legal examiner’s comments
Disclosure of investments in intellectual property	Effectiveness of Inventors/Funders Rights Protection
Disclosure of industrial patent ownership
Disclosure of agricultural patent ownership
Disclosure of industrial patent ownership
Disclosure of trademark registration
Disclosure of funders' share in the implementation of the invention
Disclosure of carbon and environmental pollution	Effectiveness of Environmental Rights Protection	Shadow Accounting Social Functions
Disclosure of investment in waste recycling
Disclosure of product life cycle assessment
Disclosure of investment in renewable energy
Disclosure of investment in production technologies
Disclosure of environmental development costs
Disclosure of customer-base concentration	Effectiveness of Business Rights Protection
Disclosure of market share
Disclosure of brand value
Disclosure of business privileges
Disclosure of advertising and marketing expenses
Disclosure of earned income per share

Source(s): Author’s own creation/work

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