Lessons for progressing narrative reporting: Learning from the experience of disseminating the Danish Intellectual Capital Statement approach

Robin Roslender (Lead / Corresponding author), Christian Nielsen (Lead / Corresponding author)

    Research output: Contribution to journalArticlepeer-review

    4 Citations (Scopus)
    223 Downloads (Pure)

    Abstract

    The case for the greater use of narrative disclosures within the annual report package continues to attract support from accounting academics. After a decade of comparatively limited attention, the topic of narrative reporting has returned to the accounting research agenda, in part in association with integrated reporting and a growing interest in accounting for business models, as well as a resurgence of intellectual capital research. In the light of a continuing optimism that narrative reporting will eventually assume its rightful place within financial reporting, the paper reports and reflects upon the findings of a study of the outcome of the Danish Guideline Project in the decade following its conclusion in late 2002. This initiative placed a heavy emphasis on the extension of narrative reporting in its principal output, the Intellectual Capital Statement, still widely regarded as a highly promising intellectual capital reporting framework. Based on insights derived from the study, the paper identifies a number of major obstacles that confront the advocates of narrative disclosure practices, the persistence of which is rooted in the contestable jurisdiction that characterises the accountancy profession itself.

    Original languageEnglish
    Pages (from-to)161-171
    Number of pages11
    JournalAccounting Forum
    Volume41
    Issue number3
    Early online date27 Jun 2017
    DOIs
    Publication statusPublished - Sep 2017

    Keywords

    • Business reporting
    • Danish Guideline Project
    • Integrated reporting
    • Intellectual capital
    • Intellectual capital statements
    • Narrative reporting

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