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A Social Critique of Corporate Reporting - Semiotics and Web-based Integrated Reporting (Hardcover, 2nd edition)
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A Social Critique of Corporate Reporting - Semiotics and Web-based Integrated Reporting (Hardcover, 2nd edition)
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In the critically acclaimed first edition of A Social Critique of
Corporate Reporting, David Crowther examined the perceived
dialectic around traditional and environmental reporting to show it
to be a false dialectic. Corporate reporting continues to change
rapidly to incorporate more detail and especially environmental and
social information. At the same time the mechanism for reporting
has changed and the internet now enables more information to be
provided to an ever wider range of stakeholders and interest
groups. The perceived conflict between financial performance
representing the needs of investors and other dimensions of
performance representing the needs of other stakeholders still
however continues to exist. In this updated edition, this perceived
conflict is re-examined along with the wider purposes of corporate
reporting. These are examined in the context of web based reporting
and a greater concern for all stakeholders. The conclusion is that,
although recent developments have produced changes, the essential
conflict is still professed to exist, but remains a largely
imaginary one. The analysis in this book makes use of both
statistics and semiotics and in so doing develops a semiology of
corporate reporting that offers an alternative to other research
that is largely based on econometrics. Researchers, higher level
students and others with an interest in or responsibility for
corporate reporting, corporate social responsibility, accounting
research, or semiotics will find this book essential reading.
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