A response to commentaries on modelling stakeholder perceptions of a new financial reporting system
Research output: Contribution to journal › Article
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 language | English |
|---|---|
| Pages (from-to) | 132-137 |
| Journal | Accounting Forum |
| Volume | 41 |
| Issue number | 2 |
| Early online date | 28 Apr 2017 |
| DOIs | |
| Publication status | Published - Jun 2017 |
Documents
- CRAIG_2017_cright_AF_A response to commentaries on modelling stakeholder perceptions of a new financial reporting system
Accepted author manuscript (Post-print), 414 KB, PDF document
Licence: CC BY-NC-ND
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