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Development of Integrated Reporting in the SME Sector
Case Studies from European Countries
Buch von Joanna Dyczkowska (u. a.)
Sprache: Englisch

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Beschreibung
This book examines on an international basis how small and medium-sized enterprises (SMEs) cope with the changing economic and social challenges, which are also reflected in financial and non-financial reporting. To this end, it presents six case studies from Germany, Hungary, Romania, Poland, Italy, and the United Kingdom, with a particular focus on integrated reporting (IR). The cases presented are drawn from collaborative research within the international network of INTEREST, an international project on integrated reporting for SME transparency.
The book will be of interest to researchers and practitioners.
This book examines on an international basis how small and medium-sized enterprises (SMEs) cope with the changing economic and social challenges, which are also reflected in financial and non-financial reporting. To this end, it presents six case studies from Germany, Hungary, Romania, Poland, Italy, and the United Kingdom, with a particular focus on integrated reporting (IR). The cases presented are drawn from collaborative research within the international network of INTEREST, an international project on integrated reporting for SME transparency.
The book will be of interest to researchers and practitioners.
Über den Autor

Joanna Dyczkowska is an Associated Professor at the Department for Cost, Tax Management and Controlling at Wroc¿aw University of Economics and Business, Poland. Her research interests are located in management control for SMEs, non-financial and integrated reporting, stakeholder management and stakeholder capitalism.

Andrea Szirmai Madarasine is Associate Professor of Accounting and head of the Institute of Finance and Accounting at Budapest Business School, Hungary. Her research fields are accounting and audit 4.0, digitalization, sustainability accounting, integrated reporting, IFRS application and controlling, and audit quality.

Adriana Tiron-Tudor is a Full Professor at the Department of Accounting and Audit, Faculty of Economics & Business Administration, Babe¿-Bolyai University, Romania. Her research fields are financial accounting, public sector accounting, integrated reporting and CSR, accounting history and education. Adriana's special research interest focuses on corporate reporting especially in the area of integrated reporting. She coordinates a research group in the area of non-financial reporting on sustainability disclosure, social, integrated and sustainable development objectives.

Zusammenfassung

Provides results from comparative studies on integrated reporting

Includes case studies from several European countries

Treats aspects of financial and non-financial reporting

Inhaltsverzeichnis
Chapter 1. SMEs and IR: An introduction.- Chapter 2. SMEs and IR. Evidence from Germany.- Chapter 3. SMEs and IR. Evidence from Hungary.- Chapter 4. SMEs and IR. Evidence from Italy.- Chapter 5. SMEs and IR. Evidence from Poland.- Chapter 6. SMEs and IR. Evidence from Romania.- Chapter 7. SMEs and IR. Evidence from UK.
Details
Erscheinungsjahr: 2021
Fachbereich: Betriebswirtschaft
Genre: Wirtschaft
Rubrik: Recht & Wirtschaft
Medium: Buch
Reihe: CSR, Sustainability, Ethics & Governance
Inhalt: xx
183 S.
20 s/w Illustr.
183 p. 20 illus.
ISBN-13: 9783030819026
ISBN-10: 3030819027
Sprache: Englisch
Ausstattung / Beilage: HC runder Rücken kaschiert
Einband: Gebunden
Redaktion: Dyczkowska, Joanna
Tiron-Tudor, Adriana
Szirmai Madarasine, Andrea
Herausgeber: Joanna Dyczkowska/Andrea Szirmai Madarasine/Adriana Tiron-Tudor
Auflage: 1st ed. 2021
Hersteller: Springer International Publishing
Springer International Publishing AG
CSR, Sustainability, Ethics & Governance
Maße: 241 x 160 x 17 mm
Von/Mit: Joanna Dyczkowska (u. a.)
Erscheinungsdatum: 13.11.2021
Gewicht: 0,477 kg
Artikel-ID: 120255436
Über den Autor

Joanna Dyczkowska is an Associated Professor at the Department for Cost, Tax Management and Controlling at Wroc¿aw University of Economics and Business, Poland. Her research interests are located in management control for SMEs, non-financial and integrated reporting, stakeholder management and stakeholder capitalism.

Andrea Szirmai Madarasine is Associate Professor of Accounting and head of the Institute of Finance and Accounting at Budapest Business School, Hungary. Her research fields are accounting and audit 4.0, digitalization, sustainability accounting, integrated reporting, IFRS application and controlling, and audit quality.

Adriana Tiron-Tudor is a Full Professor at the Department of Accounting and Audit, Faculty of Economics & Business Administration, Babe¿-Bolyai University, Romania. Her research fields are financial accounting, public sector accounting, integrated reporting and CSR, accounting history and education. Adriana's special research interest focuses on corporate reporting especially in the area of integrated reporting. She coordinates a research group in the area of non-financial reporting on sustainability disclosure, social, integrated and sustainable development objectives.

Zusammenfassung

Provides results from comparative studies on integrated reporting

Includes case studies from several European countries

Treats aspects of financial and non-financial reporting

Inhaltsverzeichnis
Chapter 1. SMEs and IR: An introduction.- Chapter 2. SMEs and IR. Evidence from Germany.- Chapter 3. SMEs and IR. Evidence from Hungary.- Chapter 4. SMEs and IR. Evidence from Italy.- Chapter 5. SMEs and IR. Evidence from Poland.- Chapter 6. SMEs and IR. Evidence from Romania.- Chapter 7. SMEs and IR. Evidence from UK.
Details
Erscheinungsjahr: 2021
Fachbereich: Betriebswirtschaft
Genre: Wirtschaft
Rubrik: Recht & Wirtschaft
Medium: Buch
Reihe: CSR, Sustainability, Ethics & Governance
Inhalt: xx
183 S.
20 s/w Illustr.
183 p. 20 illus.
ISBN-13: 9783030819026
ISBN-10: 3030819027
Sprache: Englisch
Ausstattung / Beilage: HC runder Rücken kaschiert
Einband: Gebunden
Redaktion: Dyczkowska, Joanna
Tiron-Tudor, Adriana
Szirmai Madarasine, Andrea
Herausgeber: Joanna Dyczkowska/Andrea Szirmai Madarasine/Adriana Tiron-Tudor
Auflage: 1st ed. 2021
Hersteller: Springer International Publishing
Springer International Publishing AG
CSR, Sustainability, Ethics & Governance
Maße: 241 x 160 x 17 mm
Von/Mit: Joanna Dyczkowska (u. a.)
Erscheinungsdatum: 13.11.2021
Gewicht: 0,477 kg
Artikel-ID: 120255436
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