Understanding and improving the language of business : How accounting and corporate reporting research can better serve business and society

DOI zum Zitieren der Version auf EPub Bayreuth: https://doi.org/10.15495/EPub_UBT_00007341
URN to cite this document: urn:nbn:de:bvb:703-epub-7341-1

Title data

Fülbier, Rolf Uwe ; Sellhorn, Thorsten:
Understanding and improving the language of business : How accounting and corporate reporting research can better serve business and society.
In: Journal of Business Economics = Zeitschrift für Betriebswirtschaft. Vol. 93 (2023) Issue 6 . - pp. 1089-1124.
ISSN 1861-8928
DOI der Verlagsversion: https://doi.org/10.1007/s11573-023-01158-4

	Format: PDF Name: s11573-023-01158-4.pdf Version: Published Version Available under License Creative Commons BY 4.0: Attribution
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Project information

Project financing:	Deutsche Forschungsgemeinschaft

Abstract

Financial accounting, the core of corporate reporting, is often characterized as the ‘language of business’. Over the last roughly 100 years, and using an evolving set of theories, methods, and data, scholarly work in this area has been contributing to our understanding of this language and how to improve it. This paper seeks, first, to characterize the field with a focus on its evolution in the German-speaking area, where, like elsewhere, normative research traditions interested in improving practice have been making way for positivist approaches that seek a detached understanding of ‘what is.’ Second, we discuss the changing users and institutional parameters that are reshaping corporate reporting, followed by our personal view of ‘wicked’ societal problems and challenges that corporate reporting might be able to help alleviate. Finally, we discuss directions in which research might evolve in order to address these issues, in order to make corporate reporting more useful for serving not only economic actors, but also society and the environment more broadly.

Further data

Item Type:	Article in a journal
Keywords:	Accounting research; Digital transformation; Research assessment; Sustainability reporting; Societal relevance; Transparency
DDC Subjects:	300 Social sciences > 330 Economics
Institutions of the University:	Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X - International Financial Reporting > Chair Business Administration X - International Financial Reporting - Univ.-Prof. Dr. Rolf Uwe Fülbier Faculties Faculties > Faculty of Law, Business and Economics Faculties > Faculty of Law, Business and Economics > Department of Business Administration Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X - International Financial Reporting
Language:	English
Originates at UBT:	Yes
URN:	urn:nbn:de:bvb:703-epub-7341-1
Date Deposited:	27 Nov 2023 08:55
Last Modified:	27 Nov 2023 08:56
URI:	https://epub.uni-bayreuth.de/id/eprint/7341

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