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 language | English |
|---|---|
| Pages (from-to) | 161-171 |
| Number of pages | 11 |
| Journal | Accounting Forum |
| Volume | 41 |
| Issue number | 3 |
| Early online date | 27 Jun 2017 |
| DOIs | |
| Publication status | Published - Sep 2017 |
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Keywords
- Business reporting
- Danish Guideline Project
- Integrated reporting
- Intellectual capital
- Intellectual capital statements
- Narrative reporting
Cite this
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Lessons for progressing narrative reporting : Learning from the experience of disseminating the Danish Intellectual Capital Statement approach. / Roslender, Robin (Lead / Corresponding author); Nielsen, Christian (Lead / Corresponding author).
In: Accounting Forum, Vol. 41, No. 3, 09.2017, p. 161-171.Research output: Contribution to journal › Article
TY - JOUR
T1 - Lessons for progressing narrative reporting
T2 - Learning from the experience of disseminating the Danish Intellectual Capital Statement approach
AU - Roslender, Robin
AU - Nielsen, Christian
PY - 2017/9
Y1 - 2017/9
N2 - 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.
AB - 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.
KW - Business reporting
KW - Danish Guideline Project
KW - Integrated reporting
KW - Intellectual capital
KW - Intellectual capital statements
KW - Narrative reporting
UR - http://www.scopus.com/inward/record.url?scp=85021778946&partnerID=8YFLogxK
U2 - 10.1016/j.accfor.2017.06.002
DO - 10.1016/j.accfor.2017.06.002
M3 - Article
AN - SCOPUS:85021778946
VL - 41
SP - 161
EP - 171
JO - Accounting Forum
JF - Accounting Forum
SN - 0155-9982
IS - 3
ER -