A response to commentaries on modelling stakeholder perceptions of a new financial reporting system

Alexandra Fontes, Lucia Lima Rodrigues, Russell Craig

Research output: Contribution to journalArticlepeer-review

81 Downloads (Pure)

Abstract

This is a response to questions raised by Kuruppu and Lehman (2016) and Thomson (2016) on Fontes, Rodrigues and Craig’s (2016) model of Stakeholder Perceptions of a New Financial Reporting System. We clarify some matters that arise from the commentators’ concerns about the intended contribution of the model, and its conceptual foundations. We also respond to concerns raised about the need to adopt a holistic and contextualized approach; provide further insights to the complex and dynamic nature of stakeholder perceptions and their formation; and elaborate on methodological assumptions underpinning the model. We argue that interpretative-based research offers an appropriate and challenging way to further improve and extend the model. We encourage researchers to adopt critical and interpretive-based methods to foster a reflective debate that will lead to improvements in the Stakeholder Perceptions model.
Original languageEnglish
Pages (from-to)132-137
JournalAccounting Forum
Volume41
Issue number2
Early online date28 Apr 2017
DOIs
Publication statusPublished - Jun 2017

Keywords

  • theory development
  • grounded theory
  • perceptions
  • change processes

Fingerprint

Dive into the research topics of 'A response to commentaries on modelling stakeholder perceptions of a new financial reporting system'. Together they form a unique fingerprint.

Cite this