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Article
Publication date: 17 July 2019

Gerard William Stone and Sumit Lodhia

A goal of integrated reporting (IR) under the International Integrated Reporting Council (IIRC)’s leadership is to provide clearly written, comprehensible and accessible…

Abstract

Purpose

A goal of integrated reporting (IR) under the International Integrated Reporting Council (IIRC)’s leadership is to provide clearly written, comprehensible and accessible information. In light of this objective, the purpose of this paper is to explore the readability and accessibility of integrated reports, an issue magnified by the IIRC’s continual commitment to clear and readable report language, and its intention for IR to become the corporate reporting norm.

Design/methodology/approach

In a whole text software facilitated analysis, the study utilises readability measures and supplementary measures of reader accessibility in a multi-year analysis of a large sample of global integrated reports sourced from the IIRC examples database.

Findings

The findings highlight the low readability of analysed integrated reports and indicate that readability is not improving. The supplementary measures suggest sub-optimal use of visual communication forms and overuse of structural presentation techniques which may contribute to reader accessibility of the analysed reports.

Research limitations/implications

The study extends readability analysis to an emerging corporate reporting phenomenon and its findings contribute to the growing IR literature. The study applies supplementary measures of reader accessibility which advance the methods available to assess the communication efficacy of integrated and other corporate reports.

Practical implications

The analysis of the readability and accessibility of integrated reports in the study indicates that the IIRC’s goal of clear, comprehensible and accessible reporting is not reflected by reporters’ practices. This has implications for the IIRC, reporting organisations, report readers and regulators.

Originality/value

The study represents the first large-scale analysis of the readability and accessibility of global integrated reports.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 18 April 2016

Gerard William Stone and Lee Parker

The purpose of this paper is to provide a comment on “The struggle to fabricate accounting narrative obfuscation: An actor-network-theoretic analysis of a failing project”…

Abstract

Purpose

The purpose of this paper is to provide a comment on “The struggle to fabricate accounting narrative obfuscation: An actor-network-theoretic analysis of a failing project” by Brian Rutherford.

Design/methodology/approach

The paper discusses issues highlighted by Rutherford regarding the unresolved limitations of the Flesch formulaic approach to readability analysis and the narrow focus of readability research in accounting.

Findings

Commencing with an overview of an important shift in the use of the Flesch formula in accounting readability research in 2004, the paper outlines the emergence of supplementary measures and proxies of readability and reader accessibility of accounting prose. When used in combination with Flesch, the two measures augment readability analysis, ameliorate the formula’s limitations and broaden readability research scope and focus.

Originality/value

The paper gives impetus to the development of additional supplementary measures and proxies of readability and reader access which are necessary to further expand the horizons of accounting readability research and meet ongoing changes to the contemporary accounting communications landscape.

Details

Qualitative Research in Accounting & Management, vol. 13 no. 1
Type: Research Article
ISSN: 1176-6093

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Book part
Publication date: 29 August 2018

Paul A. Pautler

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the…

Abstract

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

Details

Healthcare Antitrust, Settlements, and the Federal Trade Commission
Type: Book
ISBN: 978-1-78756-599-9

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Article
Publication date: 1 February 1994

Gerard Lynch

Second part of a perspective of the development of the English brick andits use since the 15th century. Evaluates the many varying externalinfluences such as trade links…

Abstract

Second part of a perspective of the development of the English brick and its use since the 15th century. Evaluates the many varying external influences such as trade links, architectural fashions, industrial developments and social factors that were invariably under‐pinning the styles and practices of the brickmaker and bricklayer down the centuries. Analyses this history in a series of chronological periods, i.e. 1485‐1603; 1603‐1830 and 1830‐1914. The pattern of study remaining consistent within each period, that being – what was the significant socio‐economic and political movement in relation to construction, and what, if any, part did it play in influencing change in the making and use of bricks. Looks at how and why brick manufacture and brickwork were responding, and when within these periods, considering who were the important figures in these changes and developments. Concludes that the brickwork, which marks each period, is the result not only of developments in the brickmaking process and the craft skills of the bricklayers, but also of foreign influences, social and economic changes in the country, and the inevitable gradual influence of building control, through legislation, necessary to ensure safe and sanitary housing in the urban environment of a major industrial country.

Details

Structural Survey, vol. 12 no. 1
Type: Research Article
ISSN: 0263-080X

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Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination…

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 1 September 1943

THIS month will see, we understand, the publication of the results of months of regular work of the Library Association Post War Policy Committee, which we believe has…

Abstract

THIS month will see, we understand, the publication of the results of months of regular work of the Library Association Post War Policy Committee, which we believe has been working with exemplary industry. We hear that the Council has endorsed the scheme and that it will deal with such points as the central control of libraries, the sort of area that can support a library service efficiently, the ideals of an efficient system, the training of librarians and many other matters. These topics could be envisaged as obvious ones for any such report to pronounce upon. We shall deal in some detail with them when the report is released but, even now, we can express our gratification that a programme and a policy have been enunciated well before the end of the war is in sight. This does not mean that the report is in any way sacrosanct; it can have no character of a legal document; it can and will be criticised and, no doubt, amended.

Details

New Library World, vol. 46 no. 3
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 July 1930

WE write on the eve of an Annual Meeting of the Library Association. We expect many interesting things from it, for although it is not the first meeting under the new…

Abstract

WE write on the eve of an Annual Meeting of the Library Association. We expect many interesting things from it, for although it is not the first meeting under the new constitution, it is the first in which all the sections will be actively engaged. From a membership of eight hundred in 1927 we are, in 1930, within measurable distance of a membership of three thousand; and, although we have not reached that figure by a few hundreds—and those few will be the most difficult to obtain quickly—this is a really memorable achievement. There are certain necessary results of the Association's expansion. In the former days it was possible for every member, if he desired, to attend all the meetings; today parallel meetings are necessary in order to represent all interests, and members must make a selection amongst the good things offered. Large meetings are not entirely desirable; discussion of any effective sort is impossible in them; and the speakers are usually those who always speak, and who possess more nerve than the rest of us. This does not mean that they are not worth a hearing. Nevertheless, seeing that at least 1,000 will be at Cambridge, small sectional meetings in which no one who has anything to say need be afraid of saying it, are an ideal to which we are forced by the growth of our numbers.

Details

New Library World, vol. 33 no. 2
Type: Research Article
ISSN: 0307-4803

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Book part
Publication date: 1 January 2009

Barak Libai, Vijay Mahajan and Eitan Muller

Abstract

Details

Review of Marketing Research
Type: Book
ISBN: 978-0-85724-727-8

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Article
Publication date: 1 March 1974

Tom Schultheiss, Lorraine Hartline, Jean Mandeberg, Pam Petrich and Sue Stern

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to…

Abstract

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

Details

Reference Services Review, vol. 2 no. 3
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 26 February 2021

Thomas H. Stone and I.M. Jawahar

This paper aims to offer a new leadership perspective based on the premise that leader effectiveness depends on the context in which leadership behaviors are enacted.

Abstract

Purpose

This paper aims to offer a new leadership perspective based on the premise that leader effectiveness depends on the context in which leadership behaviors are enacted.

Design/methodology/approach

Literature in the areas of abusive supervision and leadership were reviewed. Using social learning and attribution theories, this study develops propositions regarding the role of perceived abusive supervision in high vs low-intensity organizations.

Findings

In this theoretical account, this paper distinguishes between low and high-intensity work organizational contexts articulating a rationale for conditions appropriate for directive leadership. This paper posits that while directive leadership will be more prevalent in high-intensity contexts, it will be specifically targeted toward poor performers, those with personality characteristics that are tied to poor performance and those engaging in deviant behaviors. This study proposes that outcomes of directive leadership will depend on how it aligns with organizational norms and culture and the causality attributed to such behaviors.

Research limitations/implications

Recent leadership theories focus on nurturing and providing support to followers. This paper posits that such theories are suited to low-intensity organizations. This study offers a counterintuitive perspective in proposing that directive leadership which involves inducing stress, will lead to better outcomes in high-intensity organizational contexts. This paper offers testable propositions and avenues for future research on directive leadership in high-intensity organizational contexts.

Practical implications

Based on the premise that leadership is context-dependent, this study proposes that directive leadership is best suited in high-intensity organizational contexts, which is a novel proposal. Even within these high-intensity contexts, such leadership, this paper proposes will be targeted toward poor performers and employees with characteristics that are tied to poor performance and violation of organizational norms.

Social implications

Examination of the role of directive leadership in high intensity, clan culture organizations may facilitate understanding that effective leadership styles may differ depending upon the organization context.

Originality/value

Based on the premise that leadership is context-dependent, this study presents a novel proposal that directive leadership is most suited to high-intensity organizational contexts. Even within these high-intensity contexts, such leadership, this paper posits will be targeted toward poor performers and employees with personality characteristics associated with poor and deviant performance.

Details

Management Research Review, vol. 44 no. 8
Type: Research Article
ISSN: 2040-8269

Keywords

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