Stakeholder theory and reporting information The case of performance prism

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Stakeholder theory and reporting information The case of performance prism

Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2016, Vol 2016, Issue 87

Abstract

The aim of the paper is to explain the stakeholder theory in the context of performance measurement in integrated reporting. Main research methods used in the article include logical reasoning, critical analysis of academic literature, and observation. The principal result of the discussion is included in the statement that the stakeholder theory in the field of accounting is reflected in the so-called integrated reporting. Moreover, among the large variety of performance measurement methods, such as balanced scorecard and others, the concept of performance prism can be considered as the only method that fully takes into account the wide range of stakeholders. The analysis performed leads to the conclusion that development in accounting research takes into account the objectives of an organization in the context of the so-called corporate social responsibility as well as performance reporting oriented towards the communication of the company with its environment and the various stakeholder groups.

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Bartłomiej Nita

Keywords

Teoria interesariuszy dokonania przedsiębiorstwa sprawozdawczość zintegrowana performance prism stakeholder theory corporate performance integrated reporting

Kontrola wewnętrzna jako źródło informacji o dokonaniach jednostki gospodarczej. Badania empiryczne dotyczące mikro-, małych i średnich przedsiębiorstw działających w Polsce

W artykule dokonano analizy rozwiązań z zakresu kontroli wewnętrznej funkcjonujących w mikro, małych i średnich przedsiębiorstwach w Polsce, na podstawie informacji uzyskanych z badania obej-mującego 91 przedsiębiorstw s...

EP ID EP81741
DOI 10.5604/16414381.1207439
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