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http://bura.brunel.ac.uk/handle/2438/13879
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DC Field | Value | Language |
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dc.contributor.author | Ojala, H | - |
dc.contributor.author | Penttinen, E | - |
dc.contributor.author | Collis, J | - |
dc.contributor.author | Virtanen, T | - |
dc.coverage.spatial | Paris | - |
dc.date.accessioned | 2017-01-18T12:17:40Z | - |
dc.date.available | 2017-01-18T12:17:40Z | - |
dc.date.issued | 2015 | - |
dc.identifier.citation | 11th Annual Workshop on Financial Reporting in Europe, 3 September - 4 September 2015, Paris, (2015) | en_US |
dc.identifier.uri | http://bura.brunel.ac.uk/handle/2438/13879 | - |
dc.description.abstract | Standard Business Reporting (SBR) initiatives have developed in a number of countries as a means of reducing the administrative burden of statutory financial reporting. An SBR programme is an example of a complex and innovative project that requires the co-ordination of public and private constituencies. Drawing on the qualitative findings of a longitudinal empirical study in Finland, we contribute to the literature by identifying a set of fundamental and enhancing design principles in SBR projects: (1) leadership, (2) win-win-win vision, (3) multi-channel communication, (4) intelligent scope, (5) expertise commitment, (6) track record, and (7) co-creation. Our findings offer a guide that will be useful to other jurisdictions embarking on SBR projects using XBRL. | en_US |
dc.language.iso | en | en_US |
dc.publisher | European Accounting Association | en_US |
dc.relation.isreplacedby | 2438/16737 | - |
dc.relation.isreplacedby | http://bura.brunel.ac.uk/handle/2438/16737 | - |
dc.source | 11th Annual Workshop on Financial Reporting in Europe | - |
dc.source | 11th Annual Workshop on Financial Reporting in Europe | - |
dc.subject | Design principles | en_US |
dc.subject | Innovation projects | en_US |
dc.subject | Stakeholder engagement | en_US |
dc.subject | Standard business reporting | en_US |
dc.subject | XBRL | en_US |
dc.title | Fundamental and enhancing design principles in standard business reporting | en_US |
dc.type | Conference Paper | en_US |
pubs.finish-date | 2015-09-04 | - |
pubs.finish-date | 2015-09-04 | - |
pubs.merge-to | 2438/16737 | - |
pubs.merge-to | http://bura.brunel.ac.uk/handle/2438/16737 | - |
pubs.publication-status | Accepted | - |
pubs.start-date | 2015-09-03 | - |
pubs.start-date | 2015-09-03 | - |
Appears in Collections: | Brunel Business School Research Papers |
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FullText.docx | 294.24 kB | Unknown | View/Open |
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