Matches in SemOpenAlex for { <https://semopenalex.org/work/W4387226918> ?p ?o ?g. }
- W4387226918 abstract "Purpose This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities. Design/methodology/approach Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes. Findings This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations. Practical implications This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements. Originality/value One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices." @default.
- W4387226918 created "2023-10-01" @default.
- W4387226918 creator A5019537823 @default.
- W4387226918 creator A5044245585 @default.
- W4387226918 creator A5056874703 @default.
- W4387226918 creator A5070252255 @default.
- W4387226918 date "2023-10-03" @default.
- W4387226918 modified "2023-10-01" @default.
- W4387226918 title "We set them up for failure: performativity, corporate reporting and decolonisation" @default.
- W4387226918 cites W1521993570 @default.
- W4387226918 cites W1538643141 @default.
- W4387226918 cites W1552940702 @default.
- W4387226918 cites W1911976407 @default.
- W4387226918 cites W1979053504 @default.
- W4387226918 cites W1979290264 @default.
- W4387226918 cites W1983188187 @default.
- W4387226918 cites W1984814503 @default.
- W4387226918 cites W1986795956 @default.
- W4387226918 cites W1990216617 @default.
- W4387226918 cites W2000990149 @default.
- W4387226918 cites W2012666898 @default.
- W4387226918 cites W2015706988 @default.
- W4387226918 cites W2038582249 @default.
- W4387226918 cites W2041616175 @default.
- W4387226918 cites W2050750047 @default.
- W4387226918 cites W2052411071 @default.
- W4387226918 cites W2055013323 @default.
- W4387226918 cites W2060116852 @default.
- W4387226918 cites W2086838930 @default.
- W4387226918 cites W2088459304 @default.
- W4387226918 cites W2091415573 @default.
- W4387226918 cites W2092427721 @default.
- W4387226918 cites W2094802631 @default.
- W4387226918 cites W2108072973 @default.
- W4387226918 cites W2118535239 @default.
- W4387226918 cites W2135164979 @default.
- W4387226918 cites W2143280167 @default.
- W4387226918 cites W2153227577 @default.
- W4387226918 cites W2165234107 @default.
- W4387226918 cites W2272504714 @default.
- W4387226918 cites W2297831039 @default.
- W4387226918 cites W2318536794 @default.
- W4387226918 cites W2346143456 @default.
- W4387226918 cites W2482153834 @default.
- W4387226918 cites W2485511111 @default.
- W4387226918 cites W2513742289 @default.
- W4387226918 cites W2764436181 @default.
- W4387226918 cites W2767820377 @default.
- W4387226918 cites W2776470853 @default.
- W4387226918 cites W2790553404 @default.
- W4387226918 cites W2887652699 @default.
- W4387226918 cites W2914249738 @default.
- W4387226918 cites W2917709519 @default.
- W4387226918 cites W3009179022 @default.
- W4387226918 cites W3016937091 @default.
- W4387226918 cites W3048897902 @default.
- W4387226918 cites W3121975789 @default.
- W4387226918 cites W3124533688 @default.
- W4387226918 cites W3194968796 @default.
- W4387226918 cites W4205697990 @default.
- W4387226918 cites W4206424962 @default.
- W4387226918 cites W4206521513 @default.
- W4387226918 cites W4220771872 @default.
- W4387226918 cites W4281617854 @default.
- W4387226918 cites W4283816591 @default.
- W4387226918 doi "https://doi.org/10.1108/aaaj-11-2022-6163" @default.
- W4387226918 hasPublicationYear "2023" @default.
- W4387226918 type Work @default.
- W4387226918 citedByCount "0" @default.
- W4387226918 crossrefType "journal-article" @default.
- W4387226918 hasAuthorship W4387226918A5019537823 @default.
- W4387226918 hasAuthorship W4387226918A5044245585 @default.
- W4387226918 hasAuthorship W4387226918A5056874703 @default.
- W4387226918 hasAuthorship W4387226918A5070252255 @default.
- W4387226918 hasConcept C107993555 @default.
- W4387226918 hasConcept C121955636 @default.
- W4387226918 hasConcept C127413603 @default.
- W4387226918 hasConcept C144024400 @default.
- W4387226918 hasConcept C144133560 @default.
- W4387226918 hasConcept C169087156 @default.
- W4387226918 hasConcept C17744445 @default.
- W4387226918 hasConcept C18903297 @default.
- W4387226918 hasConcept C190248442 @default.
- W4387226918 hasConcept C2776327626 @default.
- W4387226918 hasConcept C2776950860 @default.
- W4387226918 hasConcept C2779183453 @default.
- W4387226918 hasConcept C36289849 @default.
- W4387226918 hasConcept C39549134 @default.
- W4387226918 hasConcept C48798503 @default.
- W4387226918 hasConcept C66204764 @default.
- W4387226918 hasConcept C66938386 @default.
- W4387226918 hasConcept C86803240 @default.
- W4387226918 hasConceptScore W4387226918C107993555 @default.
- W4387226918 hasConceptScore W4387226918C121955636 @default.
- W4387226918 hasConceptScore W4387226918C127413603 @default.
- W4387226918 hasConceptScore W4387226918C144024400 @default.
- W4387226918 hasConceptScore W4387226918C144133560 @default.
- W4387226918 hasConceptScore W4387226918C169087156 @default.
- W4387226918 hasConceptScore W4387226918C17744445 @default.
- W4387226918 hasConceptScore W4387226918C18903297 @default.