IDEAS home Printed from https://ideas.repec.org/a/taf/accfor/v41y2017i2p132-137.html
   My bibliography  Save this article

A response to commentaries on a theoretical model of stakeholder perceptions of a new financial reporting system

Author

Listed:
  • Alexandra Fontes
  • Lúcia Lima Rodrigues
  • Russell Craig

Abstract

This is a response to questions raised by Kuruppu and Lehman (2016) and Thomson (2016) on Fontes, Rodrigues and Craig’s (2016) model of Stakeholder Perceptions of a New Financial Reporting System. We clarify some matters that arise from the commentators’ concerns about the intended contribution of the model, and its conceptual foundations. We also respond to concerns raised about the need to adopt a holistic and contextualized approach; provide further insights to the complex and dynamic nature of stakeholder perceptions and their formation; and elaborate on methodological assumptions underpinning the model. We argue that interpretative-based research offers an appropriate and challenging way to further improve and extend the model. We encourage researchers to adopt critical and interpretive-based methods to foster a reflective debate that will lead to improvements in the Stakeholder Perceptions model.

Suggested Citation

  • Alexandra Fontes & Lúcia Lima Rodrigues & Russell Craig, 2017. "A response to commentaries on a theoretical model of stakeholder perceptions of a new financial reporting system," Accounting Forum, Taylor & Francis Journals, vol. 41(2), pages 132-137, June.
    • Handle: RePEc:taf:accfor:v:41:y:2017:i:2:p:132-137
    DOI: 10.1016/j.accfor.2017.04.001
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1016/j.accfor.2017.04.001
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1016/j.accfor.2017.04.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accfor:v:41:y:2017:i:2:p:132-137. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/racc .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.