The future of corporate reporting: a review article

Beattie, V. (2000) The future of corporate reporting: a review article. Irish Accounting Review, 7(1), pp. 1-36.



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Significant changes in the corporate external reporting environment have led to proposals for fundamental changes in corporate reporting practices. Recent influential reports by major organisations have suggested that a variety of new information types be reported, in particular forward-looking, non-financial and soft information. This paper presents a review and synthesis of these reports and provides a framework for classifying and describing suggested information types. The existence of academic antecedents for certain current proposals are identified and the ambiguous relationship between research and practice is explored. The implications for future academic research are discussed and a research agenda is introduced.

Item Type:Articles
Glasgow Author(s) Enlighten ID:Beattie, Prof Vivien
Authors: Beattie, V.
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Irish Accounting Review
Publisher:Irish Accounting and Finance Association
Copyright Holders:Copyright © 2000 Irish Accounting and Finance Association
First Published:First published in Irish Accounting Review 7(1):1-36
Publisher Policy:Reproduced with the permission of the publisher

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