MARC details
| 000 -LEADER |
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| fixed length control field |
04682cam a22005057c 4500 |
| 001 - CONTROL NUMBER |
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| control field |
on1017697806 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20240629121441.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr uuu---uuuuu |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
161108s2016 xx o 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9783319472348 |
| Qualifying information |
Paperback |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
3319472348 |
| 029 0# - OTHER SYSTEM CONTROL NUMBER (OCLC) |
|---|
| OCLC library identifier |
GBVCP |
| System control number |
872049949 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)1017697806 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
GBVCP |
| Language of cataloging |
ger |
| Description conventions |
pn |
| Transcribing agency |
GBVCP |
| Modifying agency |
OCLCQ |
| -- |
OCLCL |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.45 TOW |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Katsikas, Epameinondas |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Towards Integrated Reporting: |
| Remainder of title |
accounting Change in the Public Sector |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Cham |
| Name of publisher, distributor, etc. |
Springer International Publishing |
| Date of publication, distribution, etc. |
2017 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
119 Pages |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
Text |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
Book |
| 490 0# - SERIES STATEMENT |
|---|
| Series statement |
Springer Briefs in Accounting |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes Bibliography References |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Foreword -- Integrated Reporting and the Public Domain-Engagement with Practice -- Sec3 -- Contents -- 1 Setting the Context for Integrated Reporting in the Public Sector -- Abstract -- 1.1 The Scenario: Integrated Reporting and the Public Sector -- 1.2 The Relationship: Public Sector and Environment -- 1.3 The Missing Link: Intangibles, Social Responsibility and Value Creation -- 1.3.1 The Role of Intangibles -- 1.3.2 Defining Intangibles -- 1.3.2.1 Human Capital -- 1.3.2.2 Structural Capital -- 1.3.2.3 Relational Capital -- 1.3.3 The Link Between Intangibles and Social Responsibility |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
1.4 The Path: (Management) Accounting Process of Change -- 1.5 The Tool: Integrated Reporting -- References -- 2 Accounting Change: Integrated Reporting Through the Lenses of Institutional Theory -- Abstract -- 2.1 Accounting Change: An Institutional Perspective -- 2.1.1 Institutional Theory -- 2.1.2 Why Institutional Theory -- 2.1.3 Institutions, Routines and Change -- 2.2 Institutional Approaches: An Overview -- 2.2.1 Old Institutional Economics: The Concept -- 2.2.2 New Institutional Sociology -- 2.3 Management Accounting Change -- 2.3.1 The Nature of Management Accounting Change |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
2.3.2 Understanding the Process of Change -- 2.3.3 The Notion of Change -- 2.3.4 Why and When Change? -- 2.4 Integrated Reporting: An Accounting Change Approach -- References -- 3 Principles, Concepts and Elements of Integrated Reporting -- Abstract -- 3.1 The Integrated Reporting Movement -- 3.2 From Sustainability Reports to Integrated Reports -- 3.3 Different Reports for Different Purposes: The Need for IR -- 3.3.1 Annual Report -- 3.3.2 Corporate Governance Report -- 3.3.3 Reporting About Sustainability and Environmental Issue -- 3.3.4 Intellectual Capital Reporting -- 3.3.5 The Need for IR |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
3.4 General Features, Frameworks and Guidelines for the Integrated Reporting -- 3.4.1 The South Africa Integrated Reporting Framework -- 3.4.2 The lessthan IR greaterthan Integrated Reporting Framework -- 3.4.2.1 The Origins of the lessthan IR greaterthan Integrated Reporting Framework -- 3.4.2.2 The Content of the lessthan IR greaterthan Integrated Reporting Framework -- 3.5 Drawing the Path from Sustainability to Integrated Reporting -- 3.6 Challenges of Integrated Reporting -- References -- 4 Accounting Change and Integrated Reporting in Practice: The Case of Hera -- Abstract |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
4.1 The Path Towards Integrated Reporting in Practice -- 4.2 Methodology -- 4.2.1 Event History Database -- 4.2.2 Gap Analysis Between the Documents and the Standard -- 4.2.3 Key People Perception of Change -- 4.3 Hera: Context and Background -- 4.4 Event History Database: 13 Years Towards Integrated Reporting in Hera -- 4.5 The Gap Analysis: Comparing the Sustainability Report of Hera with the IR Framework -- 4.6 Management Accounting Change Process in Hera -- References |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
English |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Print version record |
| 600 ## - SUBJECT ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Katsikas, Epameinondas |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Integrated Reporting - Accounting change - Management accounting change |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Manes Rossi, Francesca, |
| Relator term |
BeteiligteR. |
| Relationship |
asn |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Orelli, Rebecca L., |
| Relator term |
BeteiligteR. |
| Relationship |
asn |
| 758 ## - RESOURCE IDENTIFIER |
|---|
| Label |
Towards integrated reporting (Text) |
| Real World Object URI |
https://id.oclc.org/worldcat/entity/E39PCGKWqvMh3bPPDFXFvgCWWC |
| Relationship |
https://id.oclc.org/worldcat/ontology/hasWork |
| 776 1# - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| International Standard Book Number |
9783319472355 |
| 787 08 - OTHER RELATIONSHIP ENTRY |
|---|
| Title |
Towards Integrated Reporting : Accounting Change in the Public Sector. |
| Place, publisher, and date of publication |
Cham : Springer International Publishing, 2016 |
| International Standard Book Number |
9783319472348 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://public.ebookcentral.proquest.com/choice/publicfullrecord.aspx?p=4730857">https://public.ebookcentral.proquest.com/choice/publicfullrecord.aspx?p=4730857</a> |
| 856 41 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://public.ebookcentral.proquest.com/choice/publicfullrecord.aspx?p=4730857">https://public.ebookcentral.proquest.com/choice/publicfullrecord.aspx?p=4730857</a> |
| 936 ## - OCLC/CONSER MISCELLANEOUS DATA (OCLC); PIECE USED FOR CATALOGING (pre-AACR2) (RLIN) |
|---|
| OCLC control number(s) of parallel record(s) (OCLC); Piece used for cataloging, PUC (RLIN) |
BATCHLOAD |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Books |
| Call number suffix |
TOW |
| Suppress in OPAC |
No |
| 948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN) |
|---|
| h (OCLC) |
NO HOLDINGS IN GHUCC - 2 OTHER HOLDINGS |
