haku: @indexterm Financial reporting / yhteensä: 743
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Tekijä: | Singleton-Green, B. |
Otsikko: | The communication gap: why doesn't accounting research make a greater contribution to debates on accounting policy? |
Lehti: | Accounting in Europe
2010 : VOL 7:1-2 p. 129-145 |
Asiasana: | academic research markets financial reporting accounting standards communication |
Vapaa asiasana: | ICAEW reporting models |
Kieli: | eng |
Tiivistelmä: | On many important accounting problems there seems to be a gap in knowledge and understanding between the academic world and those whose views are most prominent in public debate. The article explores the reasons for this gap, and suggests that the biggest problem is the perception of irrelevance. The paper discusses how the gap can be narrowed, using ICAEW's Information for Better Markets work, in particular on business reporting models, as an example. |
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