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Extending the boundaries of annual reporting: A challenge to the accountant and her profession

Pamela Edwards (Manchester School of Management, UMIST, Manchester, UK)
Frank K Birkin (Sheffield University, Sheffield, UK)
David G Woodward (Southampton Business School, Southampton, UK)

Journal of Applied Accounting Research

ISSN: 0967-5426

Article publication date: 1 April 1999

448

Abstract

This paper examines the impact on the accounting profession of those aspects of new types of non‐traditional reporting which are actually used in practice. Empirical evidence about data collection and reporting in some organisations shows that the current scope of mainstream accounting may be too narrow. Drawing especially on environmental accounting initiatives, the paper discusses where the boundaries of accounting and annual reporting are currently set, and whether the accounting profession can respond proactively to push the boundaries of corporate reporting to reflect performance in more all‐embracing ways.

Keywords

Citation

Edwards, P., Birkin, F.K. and Woodward, D.G. (1999), "Extending the boundaries of annual reporting: A challenge to the accountant and her profession", Journal of Applied Accounting Research, Vol. 5 No. 1, pp. 37-67. https://doi.org/10.1108/96754269980000783

Publisher

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MCB UP Ltd

Copyright © 1999, MCB UP Limited

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