FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2903025345> ?p ?o ?g. }

• W2903025345 endingPage "39" @default.
• W2903025345 startingPage "11" @default.
• W2903025345 abstract "Purpose This paper examines the gap between reporting and managers’ behaviour to challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice and research. The authors explore how the key features from IC and integrated reporting can be combined to develop an extended model for companies to comply with EU Directive 2014/95/EU and increase trust in corporate disclosures and reports. Design/methodology/approach This essay relies on academic literature and examples from practice to critique the theories that explain corporate disclosure and reporting but do not change management behaviour. Based on this critique, the authors argue for a change in the fundamental theories of stewardship to frame a new concept for corporate disclosure incorporating using a multi-capitals framework. Findings We argue that, while the inconsistency between organisations’ reporting and behaviour persists, increasing, renewing or extending the information disclosed is not enough to instil trust in corporations. Stewardship over a company’s resources is necessary for increasing trust. The unanticipated consequences of dishonest behaviour by managers and shareholders compels a new application of stewardship theory that works as an overarching guide for managerial behaviour and disclosure. Emanating from this new model is a realisation that managers must abandon agency theory in practice, and specifically the bonus contract. Research limitations/implications We call for future empirical research to explore the role of stewardship theory within the dynamics of corporate disclosure using the approach. The research implications of those studies should incorporate the potential impacts on management behaviours within a stewardship framework and how those actions, and their outcomes, are disclosed for rebuilding public trust in business. Practical implications The implications for integrated reporting and reports complying with the new EU Directive are profound. Both instruments rely on agency theory to coax managers into reducing information asymmetry by disclosing more. However, agency theory only re-affirms the power managers have over corporate information. It does not change their behaviour, nor to act in the interest of all stakeholders as the stewards of an organisation’s resources. Social implications We advocate that, in business education, greater emphasis is needed on how stewardship has a more positive impact on management behaviour than agency, legitimacy and stakeholder theories. Originality/value We reflect on the current and compelling issues permeating the international landscape of corporate reporting and disclosure and explain why current theories which explain corporate disclosures do not change behaviour or engender trust in business and offer an alternative disclosure model based on stewardship theory." @default.
• W2903025345 created "2018-12-11" @default.
• W2903025345 creator A5026361868 @default.
• W2903025345 creator A5035362582 @default.
• W2903025345 creator A5072465560 @default.
• W2903025345 date "2019-02-14" @default.
• W2903025345 modified "2023-10-11" @default.
• W2903025345 title "Developing trust through stewardship" @default.
• W2903025345 cites W1246927964 @default.
• W2903025345 cites W1482345521 @default.
• W2903025345 cites W1526245674 @default.
• W2903025345 cites W1564610090 @default.
• W2903025345 cites W1905298264 @default.
• W2903025345 cites W1964539846 @default.
• W2903025345 cites W1977853337 @default.
• W2903025345 cites W1992217262 @default.
• W2903025345 cites W1993143188 @default.
• W2903025345 cites W1994045858 @default.
• W2903025345 cites W1999870995 @default.
• W2903025345 cites W2005946536 @default.
• W2903025345 cites W2013485284 @default.
• W2903025345 cites W2026433790 @default.
• W2903025345 cites W2033896632 @default.
• W2903025345 cites W2034482467 @default.
• W2903025345 cites W2041790104 @default.
• W2903025345 cites W2045427766 @default.
• W2903025345 cites W2048497781 @default.
• W2903025345 cites W2057767067 @default.
• W2903025345 cites W2058954765 @default.
• W2903025345 cites W2067060814 @default.
• W2903025345 cites W2069387323 @default.
• W2903025345 cites W2080549183 @default.
• W2903025345 cites W2081354600 @default.
• W2903025345 cites W2083705605 @default.
• W2903025345 cites W2087448839 @default.
• W2903025345 cites W2091492387 @default.
• W2903025345 cites W2101946146 @default.
• W2903025345 cites W2112256230 @default.
• W2903025345 cites W2116444201 @default.
• W2903025345 cites W2118845980 @default.
• W2903025345 cites W2139998203 @default.
• W2903025345 cites W2154112881 @default.
• W2903025345 cites W2156109180 @default.
• W2903025345 cites W2162412465 @default.
• W2903025345 cites W2177142051 @default.
• W2903025345 cites W2221996114 @default.
• W2903025345 cites W2231818502 @default.
• W2903025345 cites W2319335747 @default.
• W2903025345 cites W2320315155 @default.
• W2903025345 cites W2323010137 @default.
• W2903025345 cites W2329550069 @default.
• W2903025345 cites W2462909006 @default.
• W2903025345 cites W2572148861 @default.
• W2903025345 cites W2579678660 @default.
• W2903025345 cites W2621585516 @default.
• W2903025345 cites W2738106207 @default.
• W2903025345 cites W2749434154 @default.
• W2903025345 cites W2808886767 @default.
• W2903025345 cites W2809527736 @default.
• W2903025345 cites W3121992482 @default.
• W2903025345 cites W3123817661 @default.
• W2903025345 cites W3125066270 @default.
• W2903025345 cites W3199113998 @default.
• W2903025345 cites W4212899454 @default.
• W2903025345 doi "https://doi.org/10.1108/jic-06-2018-0097" @default.
• W2903025345 hasPublicationYear "2019" @default.
• W2903025345 type Work @default.
• W2903025345 sameAs 2903025345 @default.
• W2903025345 citedByCount "92" @default.
• W2903025345 countsByYear W29030253452019 @default.
• W2903025345 countsByYear W29030253452020 @default.
• W2903025345 countsByYear W29030253452021 @default.
• W2903025345 countsByYear W29030253452022 @default.
• W2903025345 countsByYear W29030253452023 @default.
• W2903025345 crossrefType "journal-article" @default.
• W2903025345 hasAuthorship W2903025345A5026361868 @default.
• W2903025345 hasAuthorship W2903025345A5035362582 @default.
• W2903025345 hasAuthorship W2903025345A5072465560 @default.
• W2903025345 hasConcept C10138342 @default.
• W2903025345 hasConcept C108170787 @default.
• W2903025345 hasConcept C120757647 @default.
• W2903025345 hasConcept C121955636 @default.
• W2903025345 hasConcept C144024400 @default.
• W2903025345 hasConcept C144133560 @default.
• W2903025345 hasConcept C17744445 @default.
• W2903025345 hasConcept C18903297 @default.
• W2903025345 hasConcept C199360897 @default.
• W2903025345 hasConcept C199539241 @default.
• W2903025345 hasConcept C200707436 @default.
• W2903025345 hasConcept C2777950569 @default.
• W2903025345 hasConcept C2779183453 @default.
• W2903025345 hasConcept C2779547435 @default.
• W2903025345 hasConcept C2780838347 @default.
• W2903025345 hasConcept C2781240625 @default.
• W2903025345 hasConcept C36289849 @default.
• W2903025345 hasConcept C39389867 @default.
• W2903025345 hasConcept C39549134 @default.
• W2903025345 hasConcept C41008148 @default.

• next