文章基本信息

标题：Stakeholder theory and reporting information The case of performance prism
其他标题：Teoria interesariuszy a informacja sprawozdawcza na przykładzie pryzmatu dokonań
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作者：BARTŁOMIEJ NITA
期刊名称：Zeszyty Teoretyczne Rachunkowości
印刷版ISSN：1641-4381
电子版ISSN：2391-677X
出版年度：2016
卷号：87
期号：143
DOI：10.5604/16414381.1207439
语种：English
出版社：Rada Naukowa SKwP
摘要：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.
其他摘要：Celem artykułu jest objaśnienie teorii interesariuszy w kontekście pomiaru dokonań przedsiębiorstwa w nurcie sprawozdawczości zintegrowanej.Podstawowe metody badawcze zastosowane w artykule obejmują metody wnioskowania logicznego, krytycznej analizy liter
关键词：stakeholder theory;corporate performance;integrated reporting;performance prism
其他关键词：teoria interesariuszy;dokonania przedsiębiorstwa;sprawozdawczość zintegrowana;performance prism