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dc.contributor.authorOjala, H-
dc.contributor.authorPenttinen, E-
dc.contributor.authorCollis, J-
dc.contributor.authorVirtanen, T-
dc.identifier.citation11th Annual Workshop on Financial Reporting in Europe, 3 September - 4 September 2015, Paris, (2015)en_US
dc.description.abstractStandard Business Reporting (SBR) initiatives have developed in a number of countries as a means of reducing the administrative burden of statutory financial reporting. An SBR programme is an example of a complex and innovative project that requires the co-ordination of public and private constituencies. Drawing on the qualitative findings of a longitudinal empirical study in Finland, we contribute to the literature by identifying a set of fundamental and enhancing design principles in SBR projects: (1) leadership, (2) win-win-win vision, (3) multi-channel communication, (4) intelligent scope, (5) expertise commitment, (6) track record, and (7) co-creation. Our findings offer a guide that will be useful to other jurisdictions embarking on SBR projects using XBRL.en_US
dc.publisherEuropean Accounting Associationen_US
dc.source11th Annual Workshop on Financial Reporting in Europe-
dc.source11th Annual Workshop on Financial Reporting in Europe-
dc.subjectDesign principlesen_US
dc.subjectInnovation projectsen_US
dc.subjectStakeholder engagementen_US
dc.subjectStandard business reportingen_US
dc.titleFundamental and enhancing design principles in standard business reportingen_US
dc.typeConference Paperen_US
Appears in Collections:Brunel Business School Research Papers

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