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| 2. |
- Beusch, Peter, 1967, et al.
(författare)
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Communication of Business Model Reporting i Corporate Reports - a Study of Reporting Patterns in Sweden
- 2018
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Ingår i: 41st Annual Congress of the European Accounting Association, May 2018, Milan, Italy.
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Konferensbidrag (refereegranskat)abstract
- Purpose - In recent years, stakeholders´ raised awareness of environmental, societal and governance problems exposed large companies to increased pressure by demanding better accounts on how they create value that benefits not only shareholders but also environment and society. From this perspective, accounts on business models (BM) become crucial, because business models are supposed to reflect the entire value creation process of organizations. In light of the global sustainable development discourse, IIRC (2013) developed a reporting framework positioning BM at the core of the corporate report. Today, a major drawback of sustainability concepts is their application as they are defined and used in various ways and, firm internally and externally, often handled in an isolated manner. This study discusses BM, as framed by and by a wider research perspective, by connecting the internal value creation perspective with external accounts of this value creation. The purpose of this study is to explore the patterns of BM reporting in Swedish companies over time and to analyze the role of in the development of reporting patterns. Design/methodology/approach – The paper rests on a comprehensive and multidimensional disclosure study based on a mostly quantitative approach in combination with minor qualitative elements. We focus on 300 annual-, sustainability-, combined- and integrated reports from the largest companies listed on the Swedish Stock Exchange. In order to examine patterns and trends, the study investigates the seven years period 2010-2016. Findings – The findings reveal three patterns of BM reporting reflecting the relation between the internal performance improvement perspective (PIP) and the external transparency perspective (TP). The first pattern is non-coupling, which means that external accounts on BM are symbolic and legitimacy- driven accounts that look transparent but do not reflect internal performance improvement. The second pattern shows strong-coupling, in which external BM accounts reflect the process of sustainable value creation, thus being strongly connected to the PIP-perspective. We also identify a grey-zone, a third pattern of loose-coupling, when companies over time move towards reflecting PIP, but have not yet reached the strong coupling stage. Most companies that actually provide integrated reports also appear to have started a development of communication practices that seem to have their roots in the IR framework (IIRC, 2013). The overall development patterns of the BM reporting demonstrates that the fulfilment of integrated reporting requirements, in the future, might experience the above-articulated stages. Results may differ depending on industry domain. Research limitations/implications – This study is of interest and relevance to business and academic communities, reporting organisations and regulators. The herein insights into various aspects of the communication of BM and how organizations are dealing with this, but also other core features of the concept, are vital inputs in the on-going quest for more effective corporate reporting. Originality/value – This is an original in-depth study contributing to the scarce research on early practice development of the communication of BM in corporate reports and thus the fulfilment of important aspects of corporate reporting.
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- Sabelfeld, Svetlana, 1974, et al.
(författare)
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Investor Relations on the Web: transmission or persuasion?
- 2014
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Ingår i: 18th Annual Conference on Financial reporting and Business Communications, Bristol, UK, 3-4 July 2014.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Communication is crucial for society, especially in today´s globalized world. Internet has profoundly influenced how listed companies and investors communicate with each other. Changes in the patterns of provision and consumption of corporate information stimulated the rise of a new practice called Internet Reporting, or Investor Relations (IR) web practice. Previous studies on Internet reporting have mostly focused on the disclosure perspective discussing the role of Investor Relations websites as a channel for transmission of information. In this study we explore Investor Relations websites from the communication perspective in a setting where companies and investors are geographically distanced from each other. Qualitative interviews and browsing observations of Investor Relations managers in the UK, Russia and Japan and institutional investors in Sweden, and, finally, qualitative analysis of the content of Investor Relations websites show patterns of Investor Relations on the Web that differ depending on the purpose of the website in the context of overall IR communication. Four patterns have been identified depending on the type of audience that the website is addressed to; and depending on the dominating logic of Investor Relations managers. These four patterns are: large content addressed to a broad audience; focused and tailored content addressed to a diversified audience; large content addressed to a focused audience; and selected content addressed to a focused audience. The findings show that Investor Relations on the Web is about persuasion and not only about the transmission of information. The persuasive part on the Investor Relations websites appears to be most useful as this part together with a direct company-investor dialog helps investors to understand the management´s perspective. Finally, the analysis shows that the way the Investor Relations managers choose to persuade their investors can vary depending on the above mentioned communication patterns the companies follow in practice.
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- Beusch, Peter, 1967, et al.
(författare)
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Critical reflections and future developments
- 2020
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Ingår i: Accounting for sustainability/ edited by Gunnar Rimmel. - New York : Routledge. - 9780367478957 ; , s. 192-201
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 7. |
- Houqe, Muhammad Nurul, et al.
(författare)
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The Routledge companion to accounting communicationRoutledge companions in business, management and accounting, Lisa Jack, Jane Davison, Russell Craig (Eds.). Routledge, London and New York (2013), (259 pp., $225.00, £140.00, ISBN 978-04-415-61714-7)
- 2014
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Ingår i: The International Journal of Accounting. - : World Scientific Pub Co Pte Lt. - 0020-7063 .- 0020-7063. ; 49:3, s. 397-401
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Recension (övrigt vetenskapligt/konstnärligt)
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| 8. |
- Rimmel, Gunnar, 1971, et al.
(författare)
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Intelligent Software Agents: Implications for Marketing in eCommerce
- 1999
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Ingår i: 22nd International IRIS Conference on Enterprise Architectures for Virtual Organizations, Keuruu, Finland.
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Konferensbidrag (refereegranskat)abstract
- The potential for the efficient and effective organization of market processes by using interactive media is hardly used. Intelligent software agents represent one of most interesting the innovative technologies under economical criteria. This article shows how supplier can use software agents for the individualization and automation of their marketing instruments applied. The use of methods from artificial intelligence enables agents to learn. Thus the automatic optimization of the marketing instruments becomes possible to satisfy massive individualized needs of the demander. Moreover it is outlined, which effect the supplierâ??s use of software agent has on the buying behavior of the demander. Interaction effects are considerated, which develop, if demander likewise use software agents for the support of their purchase process. This article shows that software agents increase the effectiveness and efficiency of market processes on several levels of the Consumer Buying Behavior Model.
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| 9. |
- Jan, Michalak, et al.
(författare)
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Business Model Disclosures in Corporate Reports
- 2017
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Ingår i: Journal of Business Models. - 2246-2465. ; 5:1, s. 51-73
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: In this paper, we investigate the development, the current state, and the potential of business model disclosures to illustrate where, why and how organizations might want to disclose their business models to their stakeholders. The description of the business model may be relevant to stakeholders if it helps them to comprehend the company ‘story’ and increase understanding of other provided data (i.e. financial statements, risk exposure, sustainability of operations). It can also aid stakeholders in the assessment of sustainability of business models and the whole company. To realize these goals, business model descriptions should fulfil requirements of users suggested by various guidelines. Design/Methodology/Approach: First, we review and analyse literature on business model disclosure and some of its antecedents, including voluntary disclosure of intellectual capital. We also discuss business model reporting incentives from the viewpoint of shareholders, stakeholders and legitimacy theory. Second, we compare and discuss reporting guidelines on strategic reports, intellectual capital reports, and integrated reports through the lens of their requirements for business model disclosure and the consequences of their use for corporate report users. Third, we present, analyse and compare examples of good corporate practices in business model reporting. Findings: In the examined reporting guidelines, we find similarities, e.g. mostly structural but also qualitative attributes, in their presented information: materiality, completeness, connectivity, future orientation and conciseness. We also identify important differences between their frameworks concerning the target audience of the reports, business model definitions and business model disclosure requirements. Discontinuation of intellectual capital reporting conforming to DATI guidelines provides important warnings for the proponents of voluntary disclosure – especially for International Integrated Reporting Council guidelines. Still, because relatively few studies have examined the preparation and use of business model disclosures, we suggest areas for further research. Originality/Value: This paper is the first that investigates, analyses, and compares the three most common reporting frameworks that contain business model reporting and disclosures.
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| 10. |
- Grahovar, Marina, 1981, et al.
(författare)
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Reputation Management in CSR reports - mapping theoretical perspectives
- 2010
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Ingår i: Financial reporting and Business communication, 15th annual conference, Bristol.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- From a societal point of view environmental accounting can fill the role of information- provider in the struggle for sustainability. On the one hand, CSR reporting is used by companies to account for their social and environmental responsibility. On the other hand, CSR reporting is used by companies to manage their reputation. The purpose of this study is to make a theoretical overview of what theories are used for explaining how companies’ respond to external pressure by using CSR reporting as a mean to manage their reputation. Therefore, a map over theories is developed to illustrate how ideas within theories developed and how theories connect to each other. This overview is used outline essences from different theoretical perspectives used to describe and explain the use of CSR reports as an instrument for responding to external pressure and managing corporate responsibility. This paper is a work in progress starting to map out theoretical perspectives dealing with corporate social disclosure in general and reputation management through corporate social disclosure in particular. How a unified assumption is dealt with through different theoretical approaches is discussed. It is argued that the emphasis of different theories provides different explanations which can be used to drive research in the field from different theoretical approaches.
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