Integrated Reporting and Performance Measurement Systems

1. Auflage 2023
ISBN: 978-1-032-37257-0
Verlag: Routledge

Buch, Englisch, 190 Seiten, Format (B × H): 161 mm x 240 mm, Gewicht: 458 g

Reihe: Routledge Studies in Accounting

This book examines the possibility of using information provided by performance measurement systems in the process of preparing integrated reports.

Zielgruppe

Postgraduate

Autoren/Hrsg.

Bek-Gaik, Bogus¿awa

Bek-Gaik, Boguslawa

Surowiec, Anna

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Volkswirtschaftslehre Allgemein
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmenskultur, Corporate Governance
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

Introduction 1. Non-financial information in accounting 2. Integrated report as a key non-financial statement 3. Performance measurement systems from the perspective of integrated reporting 4. Disclosure practice in integrated reports of Polish companies (2013–2020) 5. Use of performance measurement systems’ information in integrated reporting—Questionnaire survey 6. Summary

Über Autor(innen)

Boguslawa Bek-Gaik is an Associate Professor at the Faculty of Management, AGH University of Science and Technology, Krakow, Poland.

Anna Surowiec is an Associate Professor at the Faculty of Management, AGH University of Science and Technology, Krakow, Poland.