A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories

D.M. Merkl-Davies; N. Brennan

doi:10.1108/AAAJ-04-2015-2039

A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories

D.M. Merkl-Davies
, N. Brennan

The Albert Gubay Business School

University College Dublin

Research output: Contribution to journal › Article › peer-review

Abstract

A theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions and theories from the discipline of communication studies is provided. The focus is accounting communication with external audiences via public written documents outside the audited financial statements, i.e., annual reports, press releases, CSR reports, websites, conference calls, etc.

Original language	English
Pages (from-to)	433-469
Journal	Accounting, Auditing and Accountability Journal
Volume	30
Issue number	2
DOIs	https://doi.org/10.1108/AAAJ-04-2015-2039
Publication status	Published - 6 Mar 2016

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http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2742784

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title = "A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories",

abstract = "A theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions and theories from the discipline of communication studies is provided. The focus is accounting communication with external audiences via public written documents outside the audited financial statements, i.e., annual reports, press releases, CSR reports, websites, conference calls, etc.",

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AB - A theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions and theories from the discipline of communication studies is provided. The focus is accounting communication with external audiences via public written documents outside the audited financial statements, i.e., annual reports, press releases, CSR reports, websites, conference calls, etc.

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JO - Accounting, Auditing and Accountability Journal

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A Theoretical Framework of External Accounting Communication: Research Perspectives, Traditions, and Theories

Abstract

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