The diploma thesis focuses on comparison of selected economic phenomenon in various accounting systems. Examined systems are IFRS, US GAAP and Czech accounting legislation. Thesis examines long-lived assets (Property, Plant and Equipment), leasing and accruals. It contains a comparison of reporting rules of these accounting areas and the assessment of impacts caused by the different approaches of the examined systems.

This diploma thesis deals with selected differences between Czech accounting legislation and International Financial Reporting Standards (IAS/IFRS). Also, the diploma thesis focuses on the assessment of the impacts of selected differences on the company's financial statements and on the impact upon economic result. The final part of the thesis deals with the changes made the picture about the financial position and the performance of the company.

This paper discusses the ability of models on cheap talk, and of audit and liability regulations, to provide analytically-based assessment of credibility of management forecast disclosure in market and regulated settings. While credibility is linked to restrictive conditions in pure market settings, regulatory enforcement does not necessarily contribute to forecast credibility. Key findings imply that ex ante approaches, including audit and tort liability in general, as well as partly verifiable disclosures supplementing the forecast and safe harbour provisions in particular can contribute to forecast credibility. Overall results suggest that the usefulness of managerial forecast disclosure should not be overestimated, as neither market nor regulatory mechanisms can overcome the problems related to non-verifiability.

Unterlassen die Vorstände deutscher Unternehmen wirtschaftlich sinnvolle Investitionen, um einer auf Quartalszahlen fokussierten Financial Community befriedigende Ergebnisse präsentieren zu können? In der vorliegenden Arbeit wird die Frage nach der Existenz von solch kurzfristigem Verhalten, bezeichnet als Managermyopie bzw. Managerial Myopia, sowie den Einflussfaktoren auf dieses Verhalten gestellt. Zur Beantwortung wurden eine postalische, anonymisierte Fragebogenumfrage unter den Finanzvorständen der CDAX-Unternehmen mit einer Rücklaufquote von 21% sowie teilstrukturierte Interviews durchgeführt. Die Ergebnisse liefern deutliche Hinweise auf die Existenz von kurzfristigem Verhalten. Die Faktoren Kapitalmarktdruck, Unternehmensgröße und Fremdkapitalquote besitzen einen statistisch messbaren Einfluss auf kurzfristiges Verhalten. Die Untersuchung liefert direkte Erkenntnisse über Kapitalmarktdruck, das tatsächlich ausgeübte Maß von kurzfristigem Verhalten und die aktuelle Debatte über die verpflichtende Einführung von Quartalsberichterstattung.:INHALTSVERZEICHNIS I ABKÜRZUNGSVERZEICHNIS IV ABBILDUNGSVERZEICHNIS VI TABELLENVERZEICHNIS VII I. EINLEITUNG 1 1. HINTERGRUND 1 2. PROBLEMSTELLUNG, RELEVANZ UND NEUIGKEITSGRAD DER ARBEIT 3 3. AUFBAU DER ARBEIT 5 II. GRUNDLAGEN 7 1. MANAGERMYOPIE: BEGRIFFSBESTIMMUNG 7 2. AUSPRÄGUNGSFORMEN VON MANAGERMYOPIE 11 2.1. Aufwendungsmyopie 12 2.1.1. Forschung und Entwicklung 13 2.1.2. Werbung 14 2.1.3. Personalentwicklung 16 2.1.4. Sonstige Ausprägungsformen von Aufwendungsmyopie 17 2.2. Ertragsmyopie 17 2.2.1. Preiserhöhungen 18 2.2.2. Preissenkungen 19 2.2.3. Markenerweiterungen 22 2.2.4. Nutzung neuer Distributionskanäle 23 III. LITERATURÜBERBLICK 26 1. EINORDNUNG DER MANAGERMYOPIE-LITERATUR INNERHALB DER CORPORATE-FINANCE-LITERATUR 26 2. EINORDNUNG DER MANAGERMYOPIE-LITERATUR INNERHALB DER ACCOUNTING-LITERATUR 33 2.1. Einordnung der Managermyopie-Literatur innerhalb der angloamerikanischen Accounting-Literatur 33 2.2. Einordnung der Managermyopie-Literatur innerhalb der deutschen Accounting-Literatur 35 3. „ANECDOTAL EVIDENCE“ 37 4. THEORETISCHE ARBEITEN 42 5. EMPIRISCHE ARBEITEN 53 5.1. Analysen von Aufwendungen 53 5.2. Analysen von Kapitalaufnahmen 58 5.3. Umfragen und Experimente 62 5.4. Sonstige 64 6. ZUSAMMENFASSENDE WÜRDIGUNG DES VORHANDENEN MATERIALS 69 6.1. Würdigung des vorhandenen theoretischen Materials 69 6.2. Würdigung des vorhandenen empirischen Materials 71 IV. METHODIK 74 1. FRAGESTELLUNGEN UND HYPOTHESEN 74 1.1. Fragestellungen 75 1.1.1. Existenz von Managermyopie in deutschen Unternehmen 76 1.1.2. Existenz von Kapitalmarktdruck auf deutsche Unternehmen 79 1.2. Hypothesen 80 1.2.1. Kapitalmarktdruck 81 1.2.2. Berichtsfrequenz 82 1.2.3. Strategische Langfristinvestoren 84 1.2.4. Fremdfinanzierung 85 1.2.5. Unternehmensgröße 86 1.2.6. Industriezugehörigkeit 87 2. DURCHFÜHRUNG DER UNTERSUCHUNG 88 2.1. Methode der Datenerhebung 88 2.1.1. Begründung der Methode der Datenerhebung 88 2.1.2. Einordnung des gewählten Untersuchungsdesigns 91 2.2. Durchführung der Fragebogenumfrage 93 2.2.1. Untersuchungsobjekte, angestrebte Grundgesamtheit und Beobachtungsobjekte 93 2.2.2. Auswahlgesamtheit 94 2.2.3. Fragebogenentwicklung 95 2.2.4. Versendung und Rücklauf der Fragebögen, Inferenzpopulation 96 2.3. Durchführung der Interviewserie 98 2.4. Operationalisierung der verwendeten Variablen 99 2.4.1. Operationalisierung von Managermyopie 99 2.4.2. Operationalisierung von Kapitalmarktdruck 103 2.4.3. Operationalisierung der demographischen Variablen 104 3. BESCHREIBUNG DER INFERENZPOPULATION DER FRAGEBOGENUMFRAGE 107 3.1. Eigenschaften der an der Fragebogenumfrage teilnehmenden Unternehmen 107 3.2. Verzerrungen der Inferenzpopulation 109 3.2.1. Analyse des Coverage-Bias 109 3.2.2. Analyse des Non-Response-Bias 110 3.2.3. Analyse des Social-Desirability-Bias 114 3.2.4. Analyse des Informant-Bias 117 3.2.5. Analyse der Verzerrung durch Mißverständnis 118 4. ZUSAMMENFASSUNG DER METHODIK 119 V. ERGEBNISSE 122 1. DESKRIPTIVE ANALYSE 122 1.1. Existenz von Managermyopie in deutschen Unternehmen 122 1.2. Existenz von Aufwendungsmyopie in deutschen Unternehmen 124 1.3. Existenz verschiedener Ausprägungen von Aufwendungsmyopie in deutschen Unternehmen 126 1.4. Existenz von Ertragsmyopie in deutschen Unternehmen 128 1.5. Existenz verschiedener Ausprägungen von Ertragsmyopie in deutschen Unternehmen 129 1.6. Existenz von Kapitalmarktdruck in deutschen Unternehmen 131 2. INFERENZSTATISTISCHE ANALYSE 133 2.1. Kapitalmarktdruck und Managermyopie 133 2.2. Berichtsfrequenz und Kapitalmarktdruck 137 2.3. Berichtsfrequenz und Managermyopie 139 2.4. Strategische Langfristinvestoren und Kapitalmarktdruck 140 2.5. Strategische Langfristinvestoren und Managermyopie 141 2.6. Fremdkapitalquote und Kapitalmarktdruck 142 2.7. Fremdkapitalquote und Managermyopie 144 2.8. Unternehmensgröße und Kapitalmarktdruck 145 2.9. Unternehmensgröße und Managermyopie 147 2.10. Industriezugehörigkeit und Kapitalmarktdruck 148 2.11. Industriezugehörigkeit und Managermyopie 152 VI. DISKUSSION UND AUSBLICK 156 1. ZUSAMMENFASSUNG UND DISKUSSION DER ERGEBNISSE 156 2. FAZIT 162 3. LIMITATIONEN DER VORLIEGENDEN ARBEIT 163 4. STÄRKEN DER VORLIEGENDEN ARBEIT 164 5. ZUKÜNFTIGE FORSCHUNG 165 6. AUSBLICK 167 ANHANG 1: DAS MODELL VON STEIN (1989) 170 ANHANG 2: FRAGEBOGEN 174 ANHANG 3: BEGLEITSCHREIBEN DEUTSCHE BÖRSE AG 176 ANHANG 4: ANTWORTEN DER FRAGEBOGENUMFRAGE 177 ANHANG 5: INTERVIEW-LEITFADEN 178 LITERATURVERZEICHNIS 180 VERZEICHNIS DER ZITIERTEN ZEITUNGSARTIKEL 199 VERZEICHNIS DER ZITIERTEN GESETZE UND VERORDNUNGEN 200

El presente trabajo de investigación de tesis tiene como objetivo determinar el impacto financiero de la Norma Internacional de Contabilidad NIC 20: Contabilización de las Subvenciones de Gobierno e Información a Revelar Sobre Ayudas Gubernamentales bajo el contexto Covid-19 en las clínicas privadas de Lima Metropolitana, año 2020. Este tema porque, como es de nuestro conocimiento, actualmente, el Perú y el mundo está viviendo una crisis sanitaria que afecta no solo a la salud de los afectados, sino también genera problemas con la economía (continuidad de empresa en marcha). El Gobierno peruano con la finalidad de continuar con la cadena de pagos aprobó la creación del programa “Reactiva Perú” el mismo que consta de brindar préstamos a empresas que lo requieran a una tasa inferior a la del mercado en condiciones normales, cabe recalcar que este será brindado bajo ciertas restricciones y la liquidez recibida será utilizada para pagar únicamente obligaciones de corto plazo con trabajadores y proveedores. El trabajo de investigación está dividido en cinco capítulos que son los siguientes: Capítulo I Marco Teórico, alimentado de una recopilación de antecedentes de fuentes primarias donde se desarrollan conceptos acerca de las normas internacionales de información financiera (NIIF´S), norma internacional de contabilidad NIC 20 Contabilización de las Subvenciones de Gobierno e Información a Revelar Sobre Ayudas Gubernamentales, Préstamo Reactiva Perú y Covid-19. Capítulo II Plan de Investigación, en donde se formula el planteamiento del problema, la justificación, los objetivos e hipótesis y por último los parámetros y limitaciones. Capítulo III Metodología de Trabajo, se determinó la población y las muestras para los análisis cuantitativos y cualitativos. Capítulo IV Desarrollo de la Investigación, donde se puso en ejecución las metodologías estudiadas en el capítulo III, las mismas que fueron la realización de las entrevistas a profundidad, encuestas y caso práctico. Capítulo V Análisis de Resultados, en donde se analiza la aplicación de las entrevistas a profundidad, encuestas y caso práctico. Finalmente, se llega a la conclusión con la validación de la hipótesis general y específicas en base a los resultados obtenidos en las tablas cruzadas y CHI cuadrado. / The present thesis research work aims to diagnose the financial impact of the International Accounting Standard IAS 20: Accounting for Government Grants and Disclosure of Government Assistance under the context of Covid-19 in private clinics in Metropolitan Lima, year 2020. This topic because, as we are aware, Peru and the world are currently experiencing a health crisis that affects not only the health of those affected, but also generates problems with the economy (business continuity). The Peruvian government, in order to continue with the payment chain, approved the creation of the "Reactiva Perú" program, which consists of providing loans to companies that require them at a rate lower than the market rate under normal conditions. It should be noted that this program will be provided under certain restrictions and the liquidity received will be used only to pay short-term obligations with workers and suppliers. The research work is divided into five chapters, which are as follows: Chapter I Theoretical Framework, based on a compilation of background information from primary sources where concepts about international financial reporting standards (IFRS), international accounting standard IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, Reactiva Peru loan and Covid-19 are developed. Chapter II Research Plan, where the problem statement, justification, objectives and hypotheses are formulated, and finally the parameters and limitations. Chapter III Work Methodology, where the population and the samples for the quantitative and qualitative analyses were determined. Chapter IV Research Development, where the methodologies studied in chapter III were implemented, which were the in-depth interviews, surveys and case study. Chapter V Analysis of Results, where the application of in-depth interviews, surveys and a practical case is analyzed. Finally, the conclusion is reached with the validation of the general and specific hypotheses based on the results obtained in the crossed tables and CHI squared. / Tesis

Insufficient ESG information has been identified as a barrier in the transition towards a climate-neutral economy. This topic recently gained new interest, with the EU Commission implementing an action plan to finance sustainable growth. For the first time, the EU Commission has introduced a taxonomy that classifies whether or not an economic activity is sustainable - a potentially substantial addition to the field of ESG reporting. Financial market participants are initially targeted by the demands of disclosing taxonomy alignment of all affected activities. Due to the significant mandate that financiers hold as intermediates, their perspective on ESG disclosure is key to sorting out the complexity of non-financial transparency. The purpose of this thesis is to identify financiers’ current challenges within ESG reporting, and to indicate how the EU taxonomy will impact this context. A qualitative study was carried out with an aim to gather the perspectives of Swedish banks that provide portfolio management. 20 interviews with industry professionals were held, in order to illuminate internal obstacles and viewpoints in the banks’ operative businesses. The empirical data was thematically analyzed and discussed in regard to the Swedish finance industry as a whole. The findings present that the current challenges with ESG reporting firstly lie in a lack of comparability and clarity in the disclosure process. Secondly, there are difficulties with integration due to the tensions that underlie the financial purposes of most businesses. Despite the fact that shorter-term challenges are expected to remain with the taxonomy, mainly in the form of access to data and communication, the taxonomy is generally received as a long-awaited common language. The taxonomy contributes with standardization and structure to this setting and shows promise of integrational effects due to its activity-centered focus. Although the satisfaction of information needs will not entail change in itself, it is deemed necessary to obtain transparency in order for a subsequent environmental transition to take place. / Bristfällig ESG-information har identifierats som ett hinder i omställningen mot en klimatneutral ekonomi. Detta område har på sistone mötts av ett ökat intresse, i och med EU Kommissionens handlingsplan för att finansiera hållbar tillväxt. Mer specifikt introduceras för första gången en taxonomi, vilken klassificerar hur en ekonomisk aktivitet skall bedömas som hållbar - ett potentiellt signifikant tillägg till ESG-redovisning i stort. Initialt omfattas finansmarknadsaktörer av kraven att redovisa berörda aktiviteters överensstämmelse med taxonomins gränsvärden. I och med det betydande mandat som finansiärer innehar som intermediärer, är deras perspektiv på ESG redovisning mycket betydelsefullt i förståelsen av komplexiteten som kringligger icke-finansiell transparens. Syftet med denna studie är att identifiera finansiärers nuvarande utmaningar inom ESG redovisning, samt att indikera hur EU taxonomin kommer påverka dessa aktiviteter. En kvalitativ studie har genomförts med syftet att ansamla perspektiven av svenska banker som tillhandahåller portföljförvaltning. 20 intervjuer hölls med individer verksamma inom branschen, för att kunna identifiera interna hinder och synvinklar från bankernas operativa verksamhet. Den empiriska datan analyserades sedan tematiskt och diskuterades i förhållande till den svenska finansindustrin i stort. Resultaten visar att de nuvarande utmaningarna inom ESG-redovisning härleds dels till en brist på jämförbarhet och klarhet i redovisningsprocessen, och dels till svårigheter att integrera arbetet i och med intressekonflikter som underbygger de finansiella syftena av företag. Trots faktumet att vissa svårigheter på kortare sikt väntas kvarstå med införandet av taxonomin, framförallt inom datatillgång och kommunikation, så mottar branschen taxonomin som ett efterlängtat gemensamt språk. Taxonomin bidrar med standardisering och struktur till redovisningslandskapet, och dess aktivitetsfokus visar på lovande integrationsmässiga effekter. Tillfredsställandet av informationsbehov innebär visserligen inte någon förändring i sig, men upprättandet av förhöjd transparens ses som direkt nödvändigt för att möjliggöra en efterföljande transition mot mer hållbara industrier.

Climate change is the most pressing environmental challenge of our time, with global temperatures rising and extreme weather events becoming more frequent. The corporate sector, particularly large industrial entities, faces increasing scrutiny due to its significant contributions to global emissions. This thesis examines Scope 3 emissions reporting within the mining and extractive industries, focusing on data quality and comparing Nordic and international practices.    Using a self-developed theoretical model of logic, concepts, metrics, and tools, this research investigates how these industries report their Scope 3 emissions and identifies gaps in current practices. The study utilizes an abductive approach, combining both inductive and deductive methods, supported by a mixed-method combined of empirical data from publicly available sustainability reports and an online questionnaire, targeting mining and extractive companies and sustainability managers.   Key findings reveal considerable variability in how companies report Scope 3 emissions, with Nordic companies often lagging behind their international counterparts despite strong sustainability credentials. Data quality concerns, including issues of accuracy, completeness, and timeliness, undermine stakeholders' ability to make informed decisions. Additionally, the research highlights diverse tools and methodologies employed by companies, noting that the lack of clear guidelines often hinders their effectiveness.   This thesis contributes to a deeper understanding of Scope 3 emissions management, emphasizing the need for standardized and effective reporting practices.

Summaries in English, Afrikaans and Southern Sotho / The aim of this study was to assess the suitability of International Financial Reporting Standards (IFRS) adoption in Ethiopia. To this effect, the study focused on examining the key factors that would influence IFRS adoption in the context of Ethiopia, namely economic growth, economic openness, capital market development, level of accounting education as well as legal systems and government policies. The study used a mixed-method approach, which involved a survey and content analysis. While the survey was the primary research approach in this study, the secondary data analysis was used to obtain additional evidence to corroborate the information gathered through the survey. Descriptive statistics was used to analyse and interpret the data. The study results show that the aforementioned factors examined were not conducive to adopting IFRS, and thus IFRS was not regarded as suitable in Ethiopia at the time of this study. The study also revealed an absence of a single set of accounting standards in Ethiopia. / Die doel van hierdie studie was om die geskiktheid van Internasionale Finansiële Verslagdoeningstandaarde-aanneming (IFRS-aanneming) in Ethiopië te assesseer. Die studie het derhalwe daarop gefokus om die sleutelfaktore te ondersoek wat die IFRS-aanneming in die konteks van Ethiopië sal beïnvloed, naamlik ekonomiese groei, ekonomiese oopheid, kapitaalmarkontwikkeling, vlak van rekeningkundeopvoeding, asook regstelsels en regeringsbeleide. Die studie het ’n gemengdemetodebenadering gebruik, wat ’n ondersoek en inhoudsontleding ingesluit het. Hoewel die ondersoek die primêre navorsingsbenadering in hierdie studie was, is die sekondêre ontleding gebruik om bykomende bewyse te bekom om die inligting wat deur middel van die ondersoek ingesamel is, te bevestig. Beskrywende statistiek is gebruik om die data te ontleed en te interpreteer. Die resultate van die studie dui daarop dat die bogenoemde faktore wat ondersoek is, nie bevorderlik is om die IFRS aan te neem nie en derhalwe is die IFRS as nie geskik vir Ethiopië ten tye van hierdie studie beskou nie. Die studie het ook ’n afwesigheid van ’n enkele stel rekeningkundige standaarde in Ethiopië aan die lig gebring. / Maikaelelo a thutopatlisiso eno e ne e le go sekaseka go tshwanelega ga go amogelwa ga Seemo sa Tlhagiso ya Dipegelo Tsa Ditšhelete sa Boditšhabatšhaba (IFRS) kwa Ethiopia. Go fitlhelela seno, thutopatlisiso e totile go tlhatlhoba dintlha tsa botlhokwa tse di tlaa susumetsang go amogelwa ga IFRS mo bokaong jwa Ethiopia, e leng kgolo ya ikonomi, go bulega ga ikonomi, tlhabololo ya mmaraka wa matlotlo, seelo sa thuto ya palotlotlo gammogo le dithulaganyo tsa semolao le dipholisi tsa puso. Thutopatlisiso e dirisitse molebo wa mekgwa e e tswakaneng, o o akareditseng tshekatsheko ya diteng. Le fa tshekatsheko e ne e le molebo wa ntlha wa patlisiso mo thutopatlisisong eno, go dirisitswe tshekatsheko ya bobedi ya data go bona bosupi jwa tlaleletso go tshegetsa tshedimosetso e e kokoantsweng ka tshekatsheko. Go dirisitswe dipalopalo tse di tlhalosang go sekaseka le go ranola data. Dipoelo tsa thutopatlisiso di bontsha gore dintlha tse di tlhagisitsweng fa pele tse di tlhatlhobilweng di ne di sa siamela go amogela IFRS mme ka jalo IFRS ga e a tsewa e tshwanelegile go ka dirisiwa kwa Ethiopia ka nako ya thutopatlisiso eno. Gape thutopatlisiso e senotse gore ga go na le fa e le peelo e le nngwe ya palotlotlo kwa Ethiopia. / Financial Accounting / M. Phil. (Accounting Sciences)

This dissertation comprises three essays which empirically investigate consequences of transparency. The first essay investigates how transparency, demanded by the government as a customer of firms, affects firms’ financial reporting. It provides evidence that, relative to firms without government customers, government suppliers have a higher quality of financial reporting. Findings indicate that government procurement requirements, which are linked to internal control over financial reporting, can positively affect the external information environment of firms. The second essay examines how managers react to a stricter transparency mandate in pension accounting, if this mandate increases the expected volatility of balance sheet items. Managers of affected firms change decisions on pension plans which mitigate volatility and in addition, affected firms exhibit less volatile accruals but more volatile discretionary real actions suggesting managers reduce volatility in balance sheets. Findings imply that a transparency mandate in pension accounting may have (unintended) consequences for managerial decision-making if the mandate reveals more economic volatility on balance sheets. The third essay studies how (data-transparently) researchers visualize their quantitative findings and how this affects the impact of academic work. It finds that, compared to articles in field-specific economics journals, articles in economics journals with a broader audience use more figures than tables and that articles visualizing (data-transparently) with figures receive more citations. An online experiment, which manipulates how a fictive study visualizes scientific results, finds that participants assess the internal validity of research as being higher and are more willing to cite research if it visualizes results data-transparently. The findings imply that (data-transparent) visualization can enhance the impact of academic work. / Die Dissertation besteht aus drei Aufsätzen, die die Auswirkungen von Transparenz untersuchen. Im ersten Aufsatz wird analysiert, wie sich die von einer Regierung im Rahmen der öffentlichen Auftragsvergabe geforderte Unternehmenstransparenz auf die Finanzberichterstattung von Unternehmen auswirkt. Lieferanten der Regierung weisen eine höhere Qualität der Finanzberichterstattung auf als Vergleichsunternehmen. Der zweite Aufsatz untersucht, wie Manager auf strengere Transparenzanforderungen in der Pensionsbilanzierung reagieren, wenn diese die Bilanzvolatilität erhöhen. Die Manager nehmen Bilanzanpassungen vor, die die Volatilität reduzieren, was auf eine beabsichtigte Bilanzglättung hindeutet. Der dritte Aufsatz untersucht den Zusammenhang zwischen der Visualisierung von quantitativen Forschungsergebnissen in wirtschaftswissenschaftlichen Zeitschriften und dem Einfluss akademischer Forschung. Economics-Journals verwenden mehr Abbildungen als Business-Journals, was Zitationen zu fördern scheint. Experimentelle Evidenz zeigt weiterhin, dass datentransparente Visualisierungen den Einfluss akademischer Forschung positiv beeinflussen können, dass dies aber auch stark disziplinabhängig ist.

The traditional focus of financial reporting has been on meeting the needs of investors and creditors. However, meeting the needs of other users of financial reports, particularly the employees, cannot be ignored. Employee reporting has therefore evolved as a form of reporting which meets the needs of employees for information about the enterprise for which they work. In South Africa, this is a particularly pertinent topic as a result of recent developments which highlight the need to provide other users with information and emphasize the rights of employees. Furthermore, companies in South Africa are producing employee reports although there is no guidance by any regulatory bodies as to the form and contents of such reports. This study examines the desirability of employee reporting in South Africa with emphasis on the theoretical background to the subject, and the attitudes of employers and public accountants towards the desirability of employee reporting, its form and contents, and public accountant involvement with published employee reports. After analysis, it was concluded: (1) There is a need for employee reporting. (2) Although the average response provided support for a separate employee report issued annually as the most desirable form of employee reporting, employers preferred regular meetings as the form of employee reporting. (3) Public accountant involvement with published employee reports is undesirable. (4) More research is needed. These conclusions support the following recommendations. (1) SAICA should show support for the disclosures required by The King report on corporate governance. (2) SAICA should re-instate the Employee Report Award. (3) The communication role of employee reporting should be emphasized. (4) There should be no regulatory interference with the form of employee reporting at the moment. / Financial Accounting / D. Comm. (Accounting)