A change in the research paradigm in corporate reporting? Some reflections on the role of the accounting academia

Titolo Rivista FINANCIAL REPORTING
Autori/Curatori Araceli Mora
Anno di pubblicazione 2025 Fascicolo 2025/1
Lingua Inglese Numero pagine 11 P. 5-15 Dimensione file 67 KB
DOI 10.3280/fr202519345
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In this paper, I analyse the evolution of corporate reporting regulation in Europe in the last two decades and reflect on the possibility that the traditional usefulness approach is insufficient to solve new issues arising from the current regulatory landscape. The evolvement that the concept of “public interest” has undergone within the European Commission implies a change in the objective of corporate reporting from the main aim of targeting investors for decision-making through a change brought about by the financial crisis to the aim of financial stability and economic growth, and finally to the goal of getting of social and environmental objectives. This evolvement implies a revolution, raises non-previous existing conflicts of interest among stakeholders, and brings a motivating challenge for researchers. However, in many cases, the existence of a potential crisis of incentives to publish in journals with a “real” impact on academia and to transfer research output to society requires a profound debate for progress.

Parole chiave:public interest, corporate reporting, accounting paradigm, researchers’ incentives

Jel codes: G38; M40; M48

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Araceli Mora, A change in the research paradigm in corporate reporting? Some reflections on the role of the accounting academia in "FINANCIAL REPORTING" 1/2025, pp 5-15, DOI: 10.3280/fr202519345