The financial reporting system – what is it?
نویسندگان
چکیده
This experimental essay constructs a conversation between systems thinking and financial reporting. First, general ideas of system ecology are introduced used to inform review three overlapping clusters accounting research. Each these assumes emphasises different characteristics. Second, characteristics blended within the model reporting as risk cycle. Third, critical challenges in modelling considered, with focus on position regulator. Finally, thought experiment, perspective hypothetical non-executive director board regulator system-wide responsibilities is adopted. The proposes some questions that such could expect would help answer. Borrowing from ecology, it argued any must: be simple possible without being too simple; dynamic focused relationships rather than static entities; embrace uncertainty avoid ‘illusions control’.
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ژورنال
عنوان ژورنال: Accounting and Business Research
سال: 2021
ISSN: ['0001-4788', '2159-4260']
DOI: https://doi.org/10.1080/00014788.2021.1932253