IDEAS home Printed from https://ideas.repec.org/a/arh/jmabec/v94y2020i7-8p265-274.html
   My bibliography  Save this article

The expected impacts of regulating non-financial reporting

Author

Listed:
  • Karen Maas

    (Open Universiteit, Heerlen, Netherlands
    Erasmus Universiteit Rotterdam, Rotterdam, Netherlands)

  • Peter Sampers

    (Maasticjt University, Maastricht, Netherlands)

Abstract

Traditional financial reporting is not sufficient anymore for the renewed need for information of stakeholders. In result, governments have created different policies to stimulate or to have seen a strong rise in this kind of reporting during the last decades. Stakeholders, including governments, have high expectations about the potential of the reporting process to lead to improved transparency and accountability as well as to internal change and performance improvement. In this article we have developed a theory of change, describing the logic of the path from reporting to performance improvement. Based on a literature study we have collected data that support or argue against this logic line. We conclude that there is limited evidence that we can expect that reporting automatically leads to improved performance. There is a clear need for more research into the impact of non-financial reporting on performance.

Suggested Citation

  • Karen Maas & Peter Sampers, 2020. "The expected impacts of regulating non-financial reporting," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 94(7-8), pages 265-274, July.
    • Handle: RePEc:arh:jmabec:v:94:y:2020:i:7-8:p:265-274
    DOI: 10.5117/mab.94.55973
    as

    Download full text from publisher

    File URL: https://mab-online.nl/article/55973/
    Download Restriction: no
    File URL: https://libkey.io/10.5117/mab.94.55973?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:arh:jmabec:v:94:y:2020:i:7-8:p:265-274. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Teodor Georgiev (email available below). General contact details of provider: https://mab-online.nl/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.