TY  - BOOK
AU  - Katsikas,Epameinondas
AU  - Manes Rossi,Francesca
AU  - Orelli,Rebecca L.
TI  - Towards Integrated Reporting: accounting Change in the Public Sector
T2  - Springer Briefs in Accounting
SN  - 9783319472348
U1  - 657.45 TOW 
PY  - 2017///
CY  - Cham
PB  - Springer International Publishing
KW  - Katsikas, Epameinondas
KW  -  Integrated Reporting - Accounting change - Management accounting change
N1  - Includes Bibliography References
N2  - 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; 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; 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; 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; 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
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ER  -