When accounting becomes information: From social and environmental accounts to informed capital market actors
(English)In: Scandinavian Journal of Management, ISSN 0956-5221Article in journal (Refereed) Submitted
The present study analyses how accounts become identified as information. Using the empirical case of investor analysts and social and environmental issues, it finds that models’ categories structure the detection of accounts and form what becomes information. The availability of accounts as input to the models in turn limits how elaborate the models can be. Information- together with investor attributes and interpretative models- affects the outcome of any analysis, but should not be viewed as independent of its users or their models. Thereby when we fail to take information into consideration, when not reflecting on what is viewed or not viewed as information, we miss an important factor in explaining the outcome of an analysis or the popularity of certain models.
Accounting, investors, information, analysis, social, environmental, representation, transparency
Research subject Business Administration
IdentifiersURN: urn:nbn:se:su:diva-89081OAI: oai:DiVA.org:su-89081DiVA: diva2:615525