Open AccessStakeholder theory and reporting information The case of performance prism
Author(s) -
Bartłomiej Nita
Publication year - 2016
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/16414381.1207439
Subject(s) - stakeholder , stakeholder theory , balanced scorecard , context (archaeology) , accounting , field (mathematics) , stakeholder analysis , performance measurement , integrated reporting , variety (cybernetics) , prism , knowledge management , computer science , business , public relations , process management , political science , marketing , physics , optics , paleontology , ecology , mathematics , artificial intelligence , pure mathematics , sustainability , biology
The aim of the paper is to explain the stakeholder theory in the context of performance measurement in integrated reporting. Main research methods used in the article include logical reasoning, critical analysis of academic literature, and observation. The principal result of the discussion is included in the statement that the stakeholder theory in the field of accounting is reflected in the so-called integrated reporting. Moreover, among the large variety of performance measurement methods, such as balanced scorecard and others, the concept of performance prism can be considered as the only method that fully takes into account the wide range of stakeholders. The analysis performed leads to the conclusion that development in accounting research takes into account the objectives of an organization in the context of the so-called corporate social responsibility as well as performance reporting oriented towards the communication of the company with its environment and the various stakeholder groups