The “Cognitive experience, area of business, responsiveness and engagement” conceptual framework for integrated reporting
The purpose of this paper is to propose a conceptual framework for integrated reporting (IR).Accountability and governance are two fundamental concepts embedded in the framework, which aims to complement existing IR frameworks developed by institutions.We label this framework “CARE”, abbreviated fro...
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2015
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my.uum.repo.181582016-06-26T02:26:46Z http://repo.uum.edu.my/18158/ The “Cognitive experience, area of business, responsiveness and engagement” conceptual framework for integrated reporting Abdul Hamid, Fathilatul Zakimi Shafie, Rohami Othman, Zaleha HF5601 Accounting The purpose of this paper is to propose a conceptual framework for integrated reporting (IR).Accountability and governance are two fundamental concepts embedded in the framework, which aims to complement existing IR frameworks developed by institutions.We label this framework “CARE”, abbreviated from Cognitive Experience, Area of Business, Responsiveness and Engagement. The proposed framework considers financial reporting as a continuous process, aiming to reflect integrated thinking by management for the long-term survival of a business, rather than focusing on short-term performance, which may result in unsustainable business development. Implicitly, it will enhance accountability and transparency in business operations.It also proposes altering the managerial perspective from a “license to operate” to a “license to sustain.” American Scientific Publishers 2015 Article PeerReviewed Abdul Hamid, Fathilatul Zakimi and Shafie, Rohami and Othman, Zaleha (2015) The “Cognitive experience, area of business, responsiveness and engagement” conceptual framework for integrated reporting. Advanced Science Letters, 21 (6). pp. 1791-1793. ISSN 1936-6612 http://doi.org/10.1166/asl.2015.6223 doi:10.1166/asl.2015.6223 |
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HF5601 Accounting Abdul Hamid, Fathilatul Zakimi Shafie, Rohami Othman, Zaleha The “Cognitive experience, area of business, responsiveness and engagement” conceptual framework for integrated reporting |
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The purpose of this paper is to propose a conceptual framework for integrated reporting (IR).Accountability and governance are two fundamental concepts embedded in the framework, which aims to complement existing IR frameworks developed by institutions.We label this framework “CARE”, abbreviated from Cognitive Experience, Area of Business, Responsiveness and Engagement. The proposed framework considers financial reporting as a continuous process, aiming to reflect integrated thinking by management for the long-term survival of a business, rather than focusing on short-term performance, which may result in unsustainable business development. Implicitly, it will enhance accountability and transparency in business operations.It also proposes altering the managerial perspective from a “license to operate” to a “license to sustain.” |
format |
Article |
author |
Abdul Hamid, Fathilatul Zakimi Shafie, Rohami Othman, Zaleha |
author_facet |
Abdul Hamid, Fathilatul Zakimi Shafie, Rohami Othman, Zaleha |
author_sort |
Abdul Hamid, Fathilatul Zakimi |
title |
The “Cognitive experience, area of business, responsiveness and engagement” conceptual framework for integrated reporting |
title_short |
The “Cognitive experience, area of business, responsiveness and engagement” conceptual framework for integrated reporting |
title_full |
The “Cognitive experience, area of business, responsiveness and engagement” conceptual framework for integrated reporting |
title_fullStr |
The “Cognitive experience, area of business, responsiveness and engagement” conceptual framework for integrated reporting |
title_full_unstemmed |
The “Cognitive experience, area of business, responsiveness and engagement” conceptual framework for integrated reporting |
title_sort |
“cognitive experience, area of business, responsiveness and engagement” conceptual framework for integrated reporting |
publisher |
American Scientific Publishers |
publishDate |
2015 |
url |
http://repo.uum.edu.my/18158/ http://doi.org/10.1166/asl.2015.6223 |
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1644282394239303680 |
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13.149126 |