Similar Search Results

How management control systems can enable, constrain, and embed integrated reporting

Bezuidenhout, Stefan; De Villiers, Charl; Dimes, Ruth - In: Accounting and finance 63 (2023) 4, pp. 4251-4273

Persistent link: https://www.econbiz.de/10014477085

Will the formation of the International Sustainability Standards Board result in the death of integrated reporting?

De Villiers, Charl; Dimes, Ruth - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 279-295

Persistent link: https://www.econbiz.de/10014325407

Hallmarks of Integrated Thinking

Dimes, Ruth; De Villiers, Charl - In: The British accounting review 56 (2024) 1, pp. 1-26

Persistent link: https://www.econbiz.de/10015062060

Sustainability, non-financial, integrated, and value reporting (extended external reporting) : a conceptual framework and an agenda for future research

De Villiers, Charl; Hsiao, Pei-Chi Kelly; Zambon, Stefano; … - In: Meditari accountancy research 30 (2022) 3, pp. 453-471

Persistent link: https://www.econbiz.de/10013326699

Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers

Lakshan, A.M.I.; Low, Mary; De Villiers, Charl - In: Meditari accountancy research 30 (2022) 3, pp. 626-660

Persistent link: https://www.econbiz.de/10013326714

Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?

Hsiao, Pei-Chi Kelly; De Villiers, Charl; Scott, Tom - In: Meditari accountancy research 30 (2022) 3, pp. 786-818

Persistent link: https://www.econbiz.de/10013326720

Integrated reporting : insights, gaps and an agenda for future research

De Villiers, Charl; Rinaldi, Leonardo; Unerman, Jeffrey - In: Accounting, auditing & accountability journal 27 (2014) 7, pp. 1042-1067

Persistent link: https://www.econbiz.de/10010421507

Integrated reporting : background, measurement issues, approaches and an agenda for future research

De Villiers, Charl; Venter, Elmar R.; Hsiao, Pei-Chi Kelly - In: Accounting and finance : journal of the Accounting … 57 (2017) 4, pp. 937-959

Persistent link: https://www.econbiz.de/10011820252

A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting

De Villiers, Charl; Sharma, Umesh - In: Critical perspectives on accounting : an international … 70 (2020), pp. 1-13

Persistent link: https://www.econbiz.de/10012286102

How management control systems enable and constrain integrated thinking

Dimes, Ruth; de Villiers, Charl - In: Meditari Accountancy Research 29 (2020) 4, pp. 851-872

Purpose This paper aims to examine how management control systems (MCS) can enable and constrain the successful adoption of integrated thinking in an organisation. Design/methodology/approach The study adopts a case study approach, involving in-depth interviews and documentary evidence. Findings...

Persistent link: https://www.econbiz.de/10014937102