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Corporate Reporting: An Integrated Approach to Legitimacy Claims
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作者 Marianne Grove Ditlevsen Anne Ellerup Nielsent Christa Thomsen 《Journal of Modern Accounting and Auditing》 2013年第12期1637-1643,共7页
With the increasing pressure on companies to engage in corporate social responsibility (CSR), it is paramount for businesses and organizations to gain social legitimacy through building trust and credibility towards... With the increasing pressure on companies to engage in corporate social responsibility (CSR), it is paramount for businesses and organizations to gain social legitimacy through building trust and credibility towards their stakeholders. Corporate reporting is a major tool whereby they can demonstrate their transparency and their will to contribute to society. However, reporting is often addressed as a narrow and restricted discipline based on specific areas of communication like financial and CSR communication, which potentially can lead to "disconnected reporting". The aim of this paper is to address reporting within a framework of corporate communication, introducing the concept of corporate reporting as "an issue of integration" and to discuss the opportunities and challenges of corporate reporting as a driver for gaining social legitimacy. Recent research in corporate reporting and the development of standards by distinguished reporting agencies (e.g., Klynveld Peat Marwick Goerdeler (KPMG), A4S, PricewaterhouseCoopers (PwC)) seem to support this position, arguing that integrated reporting is "the way forward". Accordingly, the authors conclude that there is a need to include a broader range of aspects in the corporate reporting literature applying a strategic integrated approach by which corporate reporting may more explicitly help businesses and organizations gain social legitimacy towards their internal and external stakeholders. 展开更多
关键词 integrated corporate reporting 'social legitimacy corporate communication
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Igniting the Statistical Spark in the Social Sciences—Abilities, Student Feedback and Teacher Observations
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作者 Rhys Christopher Jones 《Journal of Mathematics and System Science》 2018年第6期153-174,共22页
A quasi-experimental design was used to measure file impacts on student attainment in statistics, mathematics and critical thinking (16-18 years of age) on an experimental group who received a 21 week long contextua... A quasi-experimental design was used to measure file impacts on student attainment in statistics, mathematics and critical thinking (16-18 years of age) on an experimental group who received a 21 week long contextualised statistics course (called the Pilot Scheme in SA (social analytics)), in South Wales. This paper will discuss the changes in statistical abilities observed, student feedback from the course and also teacher observations, in relation to the Pilot Scheme in SA. Results suggest that the course did lead to increase in students' abilities, in comparison to two control groups. Whereas students in both control groups who did not receive the treatment, showed a decrease in their abilities with respect to mathematics and statistics. Student feedback suggests they could see the value of the course to their other studies and they also felt the statistics delivered was linked well with relevant examples. Results from an analysis of teacher observations support findings from the course evaluation of the Pilot Scheme in SA, which include an increase in student confidence with mathematics and statistics. 展开更多
关键词 Statistics education research cross-curricula statistics statistics abilities student feedback teacher observations.
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三级复核制度中法律主体问题研究
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作者 盛敏 赫涛 《湖北审计》 2000年第7期20-21,共2页
一、三级复核制度 所谓三级复核制度是会计师事务所制定的以项目经理、部门经理和主任会计师为复核人,对编制审计工作底稿、出具审计报告等审计工作进行逐级复核的一种复核制度。项目经理复核,是三级复核制度的第一级复核。
关键词 三级复核制度 审计 社会计师 注册会计师
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