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The communication potential of corporate annual reports of companies : towards a Dooyeweerdian approach / Christo Johannes CronjéCronjé, Christo Johannes January 2013 (has links)
During the 20th century, numerous philosophers of science pointed out several problems afflicting scientific communication. Communication in accounting is also problematic. In both cases (science and accounting) there seems to be a tension between objectivism and subjectivism. The former emphasizes the objects of knowledge while the latter prefers to rely on the human subject. In science one of these approaches seems to prevail in different periods. In accounting there seems to be an oscillation or ambiguity between the two tendencies (subjectivism and objectivism) which remain side by side. A polarity seems to emerge as statutory disclosures are influenced by objectivism, while contextual disclosures are inclined towards subjectivism. With reference to the philosophy of Herman Dooyeweerd subjectivism and objectivism are interpreted as emphasizing certain modal aspects to the detriment of others. Although this problem can be regarded as the cause of many difficulties in annual reports, this article focuses on communication problems. It is suggested that a better approach can be adopted by paying attention to all the modal aspects, in particular to those which tend to be neglected under a certain approach (objectivism or subjectivism). The final sections of this article provide a few concrete examples of how to improve communication in corporate reports by taking into account the neglected modal aspects. / MPhil, North-West University, Potchefstroom Campus, 2014
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Integrerad Redovisning : Statligt ägda företags inställning till integrerad redovisning och <IR> ramverketLundberg, Jenny, Zetterberg, Emelie January 2014 (has links)
Syfte: Syftet är att studera statligt ägda företags inställning till integrerad redovisning och <IR> ramverket som publicerades i december 2013. Vidare är syftet att undersöka vad företagen tror ligger till grund för behovet av ett nytt sätt att redovisa, samt få en insikt i hur statligt ägda företag ser på en framtid för integrerad redovisning. Metod: En kvalitativ metod med semistrukturerade intervjuer har använts för att besvara studiens syfte. Empiri: Empirin har samlats in via sju intervjuer med respondenter från statligt ägda företag. De företag som medverkat är PostNord, Samhall, Green Cargo, TeliaSonera, Svensk exportkredit, Swedfund och Almi. Slutsats: De statligt ägda företag som deltagit i studien har en övergripande positiv inställning till integrerad redovisning och till <IR> ramverket. Företagen uppger att det funnits ett behov av att redovisa och förmedla en mer rättvisande bild av organisationen som helhet. Resultatet av studien visar vidare att <IR> ramverket innebär en del utmaningar och möjligheter samt att företagen tror på en framtid för integrerad redovisning. / Purpose: The aim is to study state-owned company's attitude to integrated reporting and the <IR> framework that was published in December 2013. Additional the purpose is to examine what the companies think is the basis for the need for a new way to report and gain an understanding how stateowned companies are thinking about the future for integrated reporting. Methods: A qualitative approach with semi-structured interviews were used to answer the purpose of the study. Empirics: The empirical data were collected through interviews with seven respondents from stateowned companies. The participated companies are PostNord, Samhall, Green Cargo, TeliaSonera, Swedish Export Credit, Swedfund and Almi. Conclusions: The state-owned companies that have participated in the study have an overall positive attitude towards integrated reporting and to the <IR> framework. The companies states that there has been a need to present and convey a more accurate picture of organizations as a whole. The results of the study show that the <IR> framework implies some challenges and opportunities and that the companies believe in a future for integrated reporting.
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Intellectual capital reporting in New Zealand: refining content analysis as a research methodSteenkamp, Natasja Unknown Date (has links)
This study examines voluntary intellectual capital reporting (ICR) in New Zealand firms' annual reports, with a view to contributing to understanding ICR practice. This study also reflects on content analysis with a view to refining the methodology when applied to investigating ICR.The literature includes widespread claims that intellectual capital (IC) resources are important value drivers and assets, and that IC information should be reported externally. However, complexities relating to identifying IC prevent it from being recognised as an asset under current accounting regulations. Consequently, the traditional financial reporting system is being criticised as out-of-date, giving deficient and irrelevant information, and having lost its value relevance. Numerous scholars have investigated voluntary ICR in several countries, but have presented different results and findings. The literature argues that the results of many ICR studies cannot be meaningfully compared because inconsistent data collection instruments have been applied. To advance ICR research, further refining and developing of the methodology is advocated; problems relating to applying methodological issues need to be resolved. Moreover, to establish consensus about ICR, more research and evidence is needed concerning exactly what and how IC is reported.The 2004 annual reports of the 30 largest (by market capitalisation) New Zealand firms listed on the New Zealand Stock Exchange were analysed. Content analysis was applied to determine what and how IC is reported. Inferences about what IC is communicated were made based on an analysis of the content of texts and visual representations. To determine how IC is reported, voluntary reporting was categorised according to the form, nature and location of the disclosure. Frequencies of mention were recorded. Hence, each incidence of occurrence was coded and counted.This study reflected on content analysis methodology by searching the literature for guidance on how to apply this approach and how to deal with the challenges and problems it poses. The thesis discusses methodological issues that could be applied differently, and hence hinder the replicability and comparability of ICR studies. Moreover, the ICR literature provided limited guidance about how to deal with methodological challenges and problems, and revealed an absence of explicit recording instructions. Therefore, explicating this study's recording instructions should enhance replicability and comparability of future ICR research and hence further refine the methodology.Some results of this content analysis study disconfirm those of prior research: New Zealand firms show high levels of ICR, the most reported IC category is human capital, and the most reported IC item is employees. In line with prior research, this study showed that most ICR is presented in declarative terms. Moreover, more than one-third of New Zealand firms' ICR is disclosed as pictures. This indicates the importance of pictorial information as a means of reporting IC and the need to include graphics when conducting ICR research. This study's findings also indicate a narrative approach, similar to the European notion of story telling, to voluntarily report IC information. This approach suggests that narratives have possible potential for voluntary ICR, as an approach that departs from a measurement and quantification approach.
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Brown envelope journalism and professionalism in development reporting : a comparison of Zambia and Ghana /Kasoma, Twange. January 2007 (has links)
Thesis (Ph. D.)--University of Oregon, 2007. / Typescript. Includes vita and abstract. Includes bibliographical references (leaves 200-206). Also available for download via the World Wide Web; free to University of Oregon users.
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Die Berichterstattung im Anhang des IFRS-Abschlusses /Brüggemann, Benedikt. January 2007 (has links)
Zugl.: Münster (Westfalen), Universiẗat, Diss., 2007.
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Effizienz der Kapitalmärkte durch Enforcement von IFRS /Lohwasser, Ekaterina. January 2006 (has links)
Zugl.: Sankt Gallen, University, Diss., 2006 u.d.T.: Lohwasser, Ekaterina: Ein Beitrag zur Effizienz der Kapitalmärkte durch Enforcement von IFRS.
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Immobilienbewertung nach HGB und IFRS : Auslegung, Konzeption und Einzelfragen der Bilanzierung des Anlagevermögens /Ranker, Daniel. January 2006 (has links)
Universiẗat, Diss., 2006 u.d.T.: Ranker, Daniel: HGB und endorsed IFRS--Saarbrücken.
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Lageberichterstattung und Erfolgspotenzialanalyse : Eignung der Lageberichterstattung nach deutschem Recht und IFRS für die strategische Unternehmensanalyse /Fink, Christian. January 2007 (has links)
Zugl.: Augsburg, Universiẗat, Diss., 2007.
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Issues in fair value accounting under IFRSBischof, Jannis, January 2008 (has links)
Mannheim, Univ., Diss., 2008.
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Eigenkapital von Kreditgenossenschaften : Auswirkungen der Internationalisierung auf Bilanzierung und Aufsicht /Beyer, Michael. January 2008 (has links)
Zugl.: Ulm, Universiẗat, Diss., 2008.
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