- Tytuł:
- Determinants of stakeholder dialogue in large public interest entities operating in Poland
- Autorzy:
-
Krasodomska, Joanna
Zarzycka, Ewelina
Dobija, Dorota - Powiązania:
- https://bibliotekanauki.pl/articles/1917468.pdf
- Data publikacji:
- 2021-09-13
- Wydawca:
- Stowarzyszenie Księgowych w Polsce
- Tematy:
-
stakeholders
dialogic accounting
social media - Opis:
- Objective: The aim of the research presented in this article is to identify factors that influ-ence the involvement of large public interest entities that operate in Poland in conducting dialogue with stakeholders and thus foster the development of dialogue-based accounting. Methodology/research approach: The literature review identified potential factors that increase the chances of developing dialogic accounting. A sample of 159 large public interest entities was used to verify the hypotheses. Data were collected through content analysis of statements (reports) on non-financial information published for 2020, as well as infor-mation posted on their websites and corporate social media accounts. The logit regression method was used to verify the hypotheses. Results: Our findings suggest that the non-financial reporting standard used and the com-pany’s orientation towards employees may influence the dialogue process with stakehold-ers, increasing chances for the development of dialogic accounting. Limitations: The research sample is limited to one country, and the data were collected for one year only. Originality/value: The Article broadens accounting knowledge, in particular on the deter-minants that influence public interest entities’ involvement in stakeholder dialogue.
- Źródło:
-
Zeszyty Teoretyczne Rachunkowości; 2021, 45(3); 171-188
1641-4381
2391-677X - Pojawia się w:
- Zeszyty Teoretyczne Rachunkowości
- Dostawca treści:
- Biblioteka Nauki
Artykuł