Towards Integrated Reporting Accounting Change in the Public Sector 1st Edition by Epameinondas Katsikas, Francesca Manes Rossi, Rebecca Orelli ISBN 3319472356 9783319472355

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Product details:

ISBN 10:      3319472356

ISBN 13: 978-3319472355

Author:      Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli

 

 Towards Integrated Reporting Accounting Change in the Public Sector 1st Table of contents:

1. Setting the Context for Integrated Reporting in the Public Sector

• Abstract
• 1.1 The Scenario: Integrated Reporting and the Public Sector
• 1.2 The Relationship: Public Sector and Environment
• 1.3 The Missing Link: Intangibles, Social Responsibility and Value Creation
  • 1.3.1 The Role of Intangibles
  • 1.3.2 Defining Intangibles
    • 1.3.2.1 Human Capital
    • 1.3.2.2 Structural Capital
    • 1.3.2.3 Relational Capital
  • 1.3.3 The Link Between Intangibles and Social Responsibility
• 1.4 The Path: (Management) Accounting Process of Change
• 1.5 The Tool: Integrated Reporting
• References

2. Accounting Change: Integrated Reporting Through the Lenses of Institutional Theory

• Abstract
• 2.1 Accounting Change: An Institutional Perspective
  • 2.1.1 Institutional Theory
  • 2.1.2 Why Institutional Theory
  • 2.1.3 Institutions, Routines and Change
• 2.2 Institutional Approaches: An Overview
  • 2.2.1 Old Institutional Economics: The Concept
  • 2.2.2 New Institutional Sociology
• 2.3 Management Accounting Change
  • 2.3.1 The Nature of Management Accounting Change
  • 2.3.2 Understanding the Process of Change
  • 2.3.3 The Notion of Change
  • 2.3.4 Why and When Change?
• 2.4 Integrated Reporting: An Accounting Change Approach
• References

3. Principles, Concepts and Elements of Integrated Reporting

• Abstract
• 3.1 The Integrated Reporting Movement
• 3.2 From Sustainability Reports to Integrated Reports
• 3.3 Different Reports for Different Purposes: The Need for IR
  • 3.3.1 Annual Report
  • 3.3.2 Corporate Governance Report
  • 3.3.3 Reporting About Sustainability and Environmental Issues
  • 3.3.4 Intellectual Capital Reporting
  • 3.3.5 The Need for IR
• 3.4 General Features, Frameworks and Guidelines for Integrated Reporting
  • 3.4.1 The South Africa Integrated Reporting Framework
  • 3.4.2 The lessthan IR greaterthan Integrated Reporting Framework
    • 3.4.2.1 The Origins of the lessthan IR greaterthan Integrated Reporting Framework
    • 3.4.2.2 The Content of the lessthan IR greaterthan Integrated Reporting Framework
• 3.5 Drawing the Path from Sustainability to Integrated Reporting
• 3.6 Challenges of Integrated Reporting
• References

4. Accounting Change and Integrated Reporting in Practice: The Case of Hera

• Abstract
• 4.1 The Path Towards Integrated Reporting in Practice
• 4.2 Methodology
  • 4.2.1 Event History Database
  • 4.2.2 Gap Analysis Between the Documents and the Standard
  • 4.2.3 Key People Perception of Change
• 4.3 Hera: Context and Background
• 4.4 Event History Database: 13 Years Towards Integrated Reporting in Hera
• 4.5 The Gap Analysis: Comparing the Sustainability Report of Hera with the IR Framework
• 4.6 Management Accounting Change Process in Hera

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