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Integrated reporting education and hegemonic domination

Karin Barac, Pieter Conradie, Rene L. De Klerk
2020 Journal of Economic and Financial Sciences  
Whilst prior studies have identified critical thinking skills as necessary components of critical accounting education, this study suggests the need for emotional intelligence, and skills in consultation  ...  Orientation: Conventional accounting education is presented from a business perspective that rationalises the prioritisation of shareholder interests.  ...  They found that the main challenge resided in the fact that IR processes did not fit well with the existing reporting infrastructure.  ... 
doi:10.4102/jef.v13i1.534 fatcat:jt4q3hoi6jhuzhcxhqrmaf3nna

Narrative reporting [chapter]

Katarzyna Czajkowska, Marek Masztalerz, Ana Rep
2021 Accounting challenges for sustainability and innovations  
There are still many challenges ahead of narrative financial reporting, such as determining the minimum content of reports, ensuring comparability of reports or the issue of external control of narrative  ...  Preparers of narrative reports should be aware that without applying materiality principle the information disclosed in the reports are not considered transparent and stakeholders lose confidence in such  ...  This "narrative turn" in accounting gives rise to new research challenges and perspectives (Beattie, 2014; Brennan & Merkl-Davies, 2013; Masztalerz, 2018a) .  ... 
doi:10.18559/978-83-8211-055-5/03 fatcat:6bkutyftjrelndqhvcq3jhng2m

IGIC Keynote Reports [Conference Reports]

John Breslin
2013 IEEE Consumer Electronics Magazine  
IGIC Keynote Reports Computer Space was the first commercial video game to be sold in 1971, based on the Spacewar!  ...  The History of IGIC Digital Object Identifier 10.1109/MCE.2012.2226993 Date of publication: 10 January 2013  ... 
doi:10.1109/mce.2012.2226992 fatcat:waf7aoaamnguvmdghigwwhmgiq

Conference Report

Lemi Baruh
2012 International Journal of Interactive Communication Systems and Technologies  
The seventh ICWSM conference will be held in Boston, USA in July 2013.  ...  The second industry panel focused on the role that social media play in the generation and consumption of news and how it challenges journalism and newsmaking processes as we (used to) know it.  ... 
doi:10.4018/ijicst.2012070105 fatcat:6uxmi2y5drevrgpyop4xm6pnpy

A New Form of Reporting For Companies. The Integrated Reporting

Maria José da Silva Faria
2016 International Journal of Management and Economics Invention  
First, we study the history, them the contents of integrated reporting and finally we discuss arguments in favour or against integrated reporting.  ...  In this study, we analyzed the evolution of integrated reporting revising the recent literature.  ...  Whitehouse (2013) argues that integrated reporting is the next step in business reporting.  ... 
doi:10.18535/ijmei/v2i11.02 fatcat:g7e3ewraircmxavw6sycakrmam

Openlaws.Eu: Synthesis Report

Shenja van der Graaf, Chris Marsden, Antonella Passani, Paolo Dini
2016 Zenodo  
This report provides an initial summary of the legal open data stakeholder mapping at EU level and in the UK and The Netherlands.  ...  Kluwer, Elsevier) who have started developing new business models, and has generally sophisticated users who are keen to experiment with new models (e.g. digital library licensing etc).  ...  ) , or as a means of increasing user participation in government processes (de Reuver et al. 2013) .  ... 
doi:10.5281/zenodo.158982 fatcat:xpiw3mypybfh7mcxnkpm4vyvgy

Report On Ethical And Social Issues

Julien Debussche, Jasmien César, Min-Sung Hong, Zuzana Nordeng, Rut Waldenfels
2018 Zenodo  
In Chapter 3, the authors examine the various identified ethical and social issues and discuss the challenges and opportunities that may arise in this respect, coming up with notably the following findings  ...   Trust: Although the research in trust has already become relatively mature, the huge amount and diversity of data and data sources provides lots of new opportunities but at the same time poses many challenges  ...  to analyse the data to get new insights and business intelligence analysis.  ... 
doi:10.5281/zenodo.1465546 fatcat:3hh3o5zuzjh2xgjgvbxny4f2pm

Eventful: Crowdsourcing Local News Reporting [article]

Elena Agapie, Andrés Monroy-Hernández
2015 arXiv   pre-print
We used Eventful to produce a news report for each of the six local events we decided to cover as we piloted the system. The process was typically completed under an hour and costing under 150 USD.  ...  We present Eventful, a system for producing news reports of local events using remote and locative crowd workers.  ...  $31 25 296 words 83 Collective Intelligence 2014Eventful: Crowdsourcing Local News Reporting 3 Collective Intelligence 2014  ... 
arXiv:1507.01300v1 fatcat:xr5ip6d4zjfsnj3ffzw4k5sm74

Accounting Information Systems: The Challenge of the Real-time Reporting

António Trigo, Fernando Belfo, Raquel Pérez Estébanez
2014 Procedia Technology - Elsevier  
In this article we present some technologies which can help the implementation of real-time accounting, namely, business process management, mobile devices, cloud computing, business intelligence, enterprise  ...  Real-time reporting in accounting or simply real-time accounting offers many benefits when compared to conventional periodic reporting.  ...  Fig. 2 shows the main technological answers to the real-time reporting accounting challenge identified by Belfo and Trigo, which are business process management, mobile devices, cloud computing, business  ... 
doi:10.1016/j.protcy.2014.10.075 fatcat:uxoytl6f6fesrm7cnytr32widi

Reports of the 2013 AAAI Spring Symposium Series

Vita Markman, Georgi Stojanov, Bipin Indurkhya, Takashi Kido, Keiki Takadama, George Konidaris, Eric Eaton, Naohiro Matsumura, Renate Fruchter, Donald Sofge, William Lawless, Omid Madani (+1 others)
2013 The AI Magazine  
The Association for the Advancement of Artificial Intelligence was pleased to present the AAAI 2013 Spring Symposium Series, held Monday through Wednesday, March 25-27, 2013.  ...  This report contains summaries of the symposia, written, in most cases, by the cochairs of the symposium.  ...  Our symposium explored such AI technologies and discussed Symposia Reports FALL 2013 95 possible solutions for our wellness.  ... 
doi:10.1609/aimag.v34i3.2493 fatcat:j3buoljgpjddrm46sxu4do64tu

CAPABLE D8.1: Market Opportunity Report

Manuel Ottaviano, Enea Parimbelli, Silvana Quaglini, Mor Peleg, Ronald Cornet, Flora Gilboa-Solomon, Valentina Ganicheva, Yoram Lev Yehudi, Szymon Wilk, John Fox, David Glasspool, Laura Del Campo (+4 others)
2020 Zenodo  
The activities that will be reported in the document are the following: Revision of the challenges for the technologies to improve cancer care Approaches to be used to set up a roadmap for the business  ...  Washington (DC): National Academies Press (US); 2013 May 20. CURRENT CHALLENGES.  ...  The activities that will be reported in the document are the following: • Revision of the challenges for the technologies to improve cancer care • Approaches to be used to set up a roadmap for the business  ... 
doi:10.5281/zenodo.4540536 fatcat:x75flogsbnesrcfm6nkm4kdz6u

Book Reports

Book Reports
2015 Digital Evidence and Electronic Signature Law Review  
This is a book on how people working on software code in an attempt to produce Artificial Intelligence (AI) (whatever that is) have consistently failed, despite the inaccurate hype in the media.  ...  The learning process will have introduced changes as a result of the details of the system's history.  ...  replicate their view on what they consider intelligence to be.  ... 
doi:10.14296/deeslr.v12i0.2230 fatcat:fkkhsxm7jbda7gsafedcgzriyu

Auditing in the BRICs

Rachelle Quinn
2015 International Journal of Accounting and Financial Reporting  
Specific business risks and opportunities are identified for firms in each geographic location discussed.  ...  Corporate responsibility reporting in South Africa is typically embedded within the overall financial reporting process; KPMG reports that 98% of the largest revenue-generating companies in the country  ...  Despite the high rates of poverty, the overall unemployment rate is only 8.8% (Central Intelligence Agency, 2014c), close to the rate reported by the United States Bureau of Labor Statistics of 7.3% (2013  ... 
doi:10.5296/ijafr.v5i1.6872 fatcat:bllkpctogzhbtg7x5yw45migby

Sustainability Assessment and Reporting in Agriculture Sector

Edward Kassem, Oldřich Trenz, Jiří Hřebíček, Oldřich Faldík
2017 Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis  
Sustainability Assessment and Reporting in Agriculture Sector. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 65(4): 1359-1369.  ...  Sustainability indicators describe the environmental, social, economic and governance performance of Small and Medium-sized Businesses/Enterprises (SMB/SME).  ...  Two technologies: Business Intelligence (BI) technology and extensible business reporting language (XBRL) (Eengel et al. 2003; XBRL 2012) are used.  ... 
doi:10.11118/actaun201765041359 fatcat:3p7p5jrj7naczmw5os5uysi4ym

Report on the second international workshop on cloud intelligence (Cloud-I 2013)

Jérôme Darmont, Torben Bach Pedersen
2014 SIGMOD record  
aiming to support self-service business intelligence.  ...  This witnesses the fact that one of the key challenges in cloud intelligence is the ability to process really massive datasets within an acceptable time frame.  ... 
doi:10.1145/2627692.2627707 fatcat:4r7cqwu3izfbnkgdtxi5uvttii
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