Communication Between Management and Stakeholders: A Case Study

McInnes, B., Beattie, V. and Pierpoint, J. (2007) Communication Between Management and Stakeholders: A Case Study. Centre for Business Performance: London, UK. ISBN 9781841525143

Abstract

Recently, a raft of new reporting models have been developed which propose, inter alia, that the annual report should be redesigned to better fulfil the needs of stakeholder and information intermediary groups. Although it is generally recognised that the annual report is just one among many information sources used by each stakeholder and information intermediary group, these recommendations for the development of the annual report seem to assume that the annual report is the only source of information available to each group. Part of the reason for this is that the main focus of accounting research has been on the annual report as an information source and on equity investors and analysts as the audience. As a result, very little is known about either the information needs of any group other than equity investors and analysts or the information sources and communication channels used by other groups. This study aims to widen the scope of user needs research in two key directions. First, the study encompasses an extensive range of information sources and communication channels. Second, it investigates the extent to which these information sources were used and these communication channels were accessed by range of stakeholders and information intermediary groups.

• Item Type: Books
• Status: Published
• Glasgow Author(s) Enlighten ID: Beattie, Prof Vivien
• Authors: McInnes, B., Beattie, V., and Pierpoint, J.
• Subjects: H Social Sciences > H Social Sciences (General)
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Publisher: Centre for Business Performance
• ISBN: 9781841525143