A change in the research paradigm in corporate reporting? Some reflections on the role of the accounting academia
Araceli Mora Enguídanos
What the paper says
In this paper, I analyse the evolution of corporate reporting regulation in Europe in the last two decades and reflect on the possibility that the traditional usefulness approach is insufficient to solve new issues arising from the current regulatory landscape. The evolvement that the concept of "public interest" has undergone within the European Commission implies a change in the objective of corporate reporting from the main aim of targeting investors for decision-making through a change brought about by the financial crisis to the aim of financial stability and economic growth, and finally to the goal of getting of social and environmental objectives. This evolvement implies a revolution, raises non-previous existing conflicts of interest among stakeholders, and brings a motivating challenge for researchers. However, in many cases, the existence of a potential crisis of incentives to publish in journals with a "real" impact on academia and to transfer research output to society requires a profound debate for progress.
Evidence weight
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.50 × 0.4 = 0.20 |
| M · momentum | 0.50 × 0.15 = 0.07 |
| V · venue signal | 0.50 × 0.05 = 0.03 |
| R · text relevance † | 0.50 × 0.4 = 0.20 |
† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.