haku: @author Nicholls, A. / yhteensä: 21
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| Tekijä: | Nicholls, A. |
| Otsikko: | Institutionalizing social entrepreneurship in regulatory space: Reporting and disclosure by community interest companies |
| Lehti: | Accounting, Organizations and Society
2010 : MAY, VOL. 35: 4 p. 394-415 |
| Asiasana: | entrepreneurship reporting disclosure regulations United Kingdom |
| Kieli: | eng |
| Tiivistelmä: | The study provides an analysis of the regulatory space (hereafter as: regul. sp.) in which the reporting and disclosure practices for the Community Interest Companies (hereafter as: CICs) were negotiated. This paper identifies 3 elements within the regul. sp. that have explanatory value: 1. regul. boundaries setting and limiting the terms of negotiation around regul. practice, 2. the key actors engaging in a process of negotiation around the establishment of actual practice and 3. the range of debate and conflicting ideas informing regul. negotiation and legitimating consensus. A sample of 80 published CIC annual reports is examined to consider 2 aspects of CIC reporting: the quantity of information provided and the type of data presented. The data demonstrate the limitations and challenges of current CIC regul. disclosure practices for key users of reporting information. The analysis shows that a normative logic of light touch regulation was particularly important within the wider UK policy context from within which CICs emerged and that the CIC Regulator acts as a mediator of disclosure information across multiple user constituencies. |
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