Perspectives on “new” models of business reporting: a reflective note

Purpose – The purpose of this paper is to introduce alternative perspectives on “new” business reporting models as they appear in the “thought pieces” in this special themed section of AAAJ . Design/methodology/approach – The paper employs a literature based analysis and critique. The paper is primarily a discussion paper. Findings – There are several research issues examined in the papers in this special theme section which point to the need for researchers to reflect on their motivation, use of theory and values to ensure academic work is making a genuine contribution. Research limitations/implications – “New” models of business reporting are experimental and could be explored in greater depth in future studies. Originality/value – The papers contribute to the growing debate on “value” and key underlying issues associated with the emergence of “new” accounting and reporting practices. Through this process of reflection, hidden assumptions can be exposed, “new” visibilities explored, and competing dilemmas opened up.