Since 2014
Management Theory’s Impact on External Financial Reporting
Advances in Business Research
View Archive Info| Field | Value | |
| Title |
Management Theory’s Impact on External Financial Reporting
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| Creator |
Sauerwein, Joshua A.; George Fox University
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| Subject |
Accounting
Reporting innovations, efficiency movement, human resource movement, strategy movement, management theory, integrated reporting |
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| Description |
Prevailing threads of management theory over the past century provide an intriguing backdrop for major innovations in external financial reporting. Three prevailing management theories, the efficiency movement, the human resource movement, and the strategy movement, are first identified and discussed. Evidence demonstrates that financial reporting innovations coincided with the rise of these theories. Thus, the needs of management, and not merely investors, play a critical role in external financial reporting. The article concludes with an examination of the strategy movement’s continuing role in financial reporting through integrated reporting.
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| Publisher |
Tarleton State University and the University of Arkansas - Fort Smith
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| Contributor |
Norm Hope, Patrick Allen, and Ken Armstrong
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| Date |
2014-12-31
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Articles Historical Inquiry |
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| Format |
application/pdf
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| Identifier |
http://journals.sfu.ca/abr/index.php/abr/article/view/70
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| Source |
Advances in Business Research; Vol 5, No 1 (2014); 63-73
2641-5208 2153-6511 |
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| Language |
eng
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| Relation |
http://journals.sfu.ca/abr/index.php/abr/article/view/70/94
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| Rights |
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
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