Abstract: Purpose: This paper presents a longitudinal evaluation of the research about Directive 2014/95/EU regarding Non-Financial Reporting (NFR), identifying t theoretical approaches, methodological adopteds, and topics. Research methodology: Data was collected from Web Science (WoS) database, between 2016 2021. The search criteria resulted in total 59 valid articles, after which we performe...

Purpose: Reporting is one of the most basic functions accounting information system. Financial entities transferred to financial statement users through reporting function. Also, audit process, which ensures reliability system, ends with reporting. In today’s world changes in economic, cultural, social, and technological areas, standard approach has changed, scope activities expanded diversity ...

The Conceptual Framework for Financial Reporting (CFfFR) was developed to provide guidance to users and preparers of financial reports and standards. However, general consensus within the accounting community is that the Conceptual Framework fails to achieve the stated intended purpose. This paper reports on an interpretive research study to understand the role, position, content and usage of t...

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