综合报告对核心组织实践的影响:基于实践的视角

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE
Sabrina Roszak, Aziza Laguecir
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引用次数: 0

摘要

本研究探讨了管理者如何在其组织中实施综合报告(IR)及其对实践的影响。我们通过对早期采用者私营公司的中高层管理者进行 25 次半结构式访谈,研究了在综合报告制度化之前,管理者最初是如何理解综合报告的。从实践理论的概念出发,我们展示了高层和中层管理人员如何理解(实践可理解性)投资者关系,以及这种理解如何影响核心运营实践。分析表明,投资者关系实践可能或多或少具有极权主义色彩,揭示了主管经理所持有和推动的制度压力和远程情感结构的重要性。这项研究与那些认为会计在以不那么极权的形式实施时影响有限的研究形成了对立。它还强调了情感方面的重要性以及管理者在这些方面的关键作用。鉴于监管环境的快速变化,了解管理人员如何理解综合工具至关重要。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Integrated Reporting Impact on Core Organisational Practices: A Practice-Based Perspective

This research explores how managers implement integrated reporting (IR) in their organisations and its impact on practices. We use 25 semi-structured interviews with top and middle managers of early adopters' private companies to examine the conditions under which managers initially made sense of IR long before its institutionalisation. Conceptually drawing from practice theory, we show how top and middle managers make sense of (practical intelligibility) IR and how this influences core operational practices. The analysis shows that IR practices can be more or less totalitarian, revealing the importance of the institutional pressures and teleo-affective structures held and promoted by the managers in charge. This research offers a counterpoint to studies that suggest that accounting has a limited impact when practised in a less totalitarian form. It also highlights the importance of affective aspects and the crucial role of managers in these aspects. Given the rapid changes in the regulatory context, understanding how managers make sense of integrated tools is of utmost importance.

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来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
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