Visualising accountability: nurturing care and trust

L Oliveira, A Caria, D Nunes - Meditari Accountancy Research, 2024 - emerald.com
Purpose Based on the comprehensive definition of accounting of Carnegie et al.(2021a,
2021b), this study examines how visual imagery can expand and enhance accountability to …

Uncovering dynamic complexity in annual reports: a methodological approach using resource map**

M Kunc, F Barnabè, MC Giorgino - System Dynamics Review, 2023 - Wiley Online Library
This study explores the role of qualitative system dynamics (SD) models in representing and
analyzing the information of corporate annual reports by uncovering their hidden “dynamic …

Value creation reporting for sustainable development-a framework based on the current state of reporting

P Ruffing-Straube, SM Olivito - SSRN, 2024 - zora.uzh.ch
Purpose The transition to a more sustainable economic development is at the heart of the
Agenda 2030 for Sustainable Development by the United Nations. This leads to a broader …