IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-3-031-22083-8_4.html
   My bibliography  Save this book chapter

Networks and Financial Reporting

In: New Perspectives in Network Studies

Author

Listed:
  • Chiara Saccon

    (Ca’ Foscari University of Venice)

Abstract

The contribution is in the vein of the network evaluation perspective, believing that it is important for entities belonging to a collaborative aggregation, whatever form they take, to be evaluated as a whole and their performance measured, or at least an attempt is made, because the choice whether to collaborate rests on the need to understand and to take informed decisions (Seiler et al., International Journal of Production Economics, 227, 107690, 2020). In particular, the investigation concentrates on business networks and proposes to consider performance measurement and communication through the financial reporting system by adopting the perspective of external stakeholders. In this regard, the problems noted in the literature on network evaluation are taken into consideration and analysed from an accounting perspective and following two different and complementary approaches of analysis, the prescriptive and the descriptive ones. The final aim is to propose an alternative and possibly complementing point of view in network evaluation.

Suggested Citation

  • Chiara Saccon, 2023. "Networks and Financial Reporting," Springer Books, in: Anna Moretti & Lisa Balzarin (ed.), New Perspectives in Network Studies, pages 91-102, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-22083-8_4
    DOI: 10.1007/978-3-031-22083-8_4
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    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:spr:sprchp:978-3-031-22083-8_4. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    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.