Skip to content
Back to outputs

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

Research output: Contribution to journalArticle

Standard

A response to commentaries on modelling stakeholder perceptions of a new financial reporting system. / Fontes, Alexandra; Rodrigues, Lucia Lima; Craig, Russell.

In: Accounting Forum, Vol. 41, No. 2, 06.2017, p. 132-137.

Research output: Contribution to journalArticle

Harvard

APA

Vancouver

Author

Fontes, Alexandra ; Rodrigues, Lucia Lima ; Craig, Russell. / A response to commentaries on modelling stakeholder perceptions of a new financial reporting system. In: Accounting Forum. 2017 ; Vol. 41, No. 2. pp. 132-137.

Bibtex

@article{c1d7ae08c829447da12099a3ec7560ad,
title = "A response to commentaries on modelling stakeholder perceptions of a new financial reporting system",
abstract = "This is a response to questions raised by Kuruppu and Lehman (2016) and Thomson (2016) on Fontes, Rodrigues and Craig{\textquoteright}s (2016) model of Stakeholder Perceptions of a New Financial Reporting System. We clarify some matters that arise from the commentators{\textquoteright} 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.",
keywords = "theory development, grounded theory, perceptions, change processes, embargoover12",
author = "Alexandra Fontes and Rodrigues, {Lucia Lima} and Russell Craig",
year = "2017",
month = jun,
doi = "10.1016/j.accfor.2017.04.001",
language = "English",
volume = "41",
pages = "132--137",
journal = "Accounting Forum",
issn = "0155-9982",
publisher = "Elsevier BV",
number = "2",

}

RIS

TY - JOUR

T1 - A response to commentaries on modelling stakeholder perceptions of a new financial reporting system

AU - Fontes, Alexandra

AU - Rodrigues, Lucia Lima

AU - Craig, Russell

PY - 2017/6

Y1 - 2017/6

N2 - 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.

AB - 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.

KW - theory development

KW - grounded theory

KW - perceptions

KW - change processes

KW - embargoover12

U2 - 10.1016/j.accfor.2017.04.001

DO - 10.1016/j.accfor.2017.04.001

M3 - Article

VL - 41

SP - 132

EP - 137

JO - Accounting Forum

JF - Accounting Forum

SN - 0155-9982

IS - 2

ER -

ID: 6940897