Globalization as a socio-environmental equilibrium: applying Luhmann`s theory to Integrated Reporting

Evgnii Razumov

doi:10.1051/shsconf/20207401028

All issues

Volume 74 (2020)

SHS Web Conf., 74 (2020) 01028

References

Open Access

Issue		SHS Web Conf. Volume 74, 2020 The 19^th International Scientific Conference Globalization and its Socio-Economic Consequences 2019 – Sustainability in the Global-Knowledge Economy


Article Number		01028
Number of page(s)		7
Section		Behavioral Economics and Finance
DOI		https://doi.org/10.1051/shsconf/20207401028
Published online		10 January 2020

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M. Smith, D. Yagan, O. Zidar, E. Zwick, Capitalists in the Twenty-First Century. The Quarterly Journal of Economics, 134, 1675–1745 (2019). [Google Scholar]
L. Rinaldi, J. Unerman, C. De Villiers, Evaluating the integrated reporting journey: insights, gaps and agendas for future research. Accounting, Auditing & Accountability Journal, 31, 1294–1318 (2018). [Google Scholar]
D. Reimsbach, R. Hahn, A. Gürtürk, Integrated reporting and assurance of sustainability information: An experimental study on professional investors’ information processing. European Accounting Review, 27, 559–581 (2018). [Google Scholar]
A. Lai, G. Melloni, R. Stacchezzini, Integrated reporting and narrative accountability: The role of preparers. Accounting, Auditing & Accountability Journal, 31, 1381–1405 (2018). [Google Scholar]
R. Chychyla, A.J. Leone, M. Minutti-Meza, Complexity of financial reporting standards and accounting expertise. Journal of Accounting and Economics, 67, 226–253 (2019). [Google Scholar]
W. Stubbs W., C. Higgins, Stakeholders’ perspectives on the role of regulatory reform in integrated reporting. Journal of Business Ethics, 147, 489–508 (2018). [Google Scholar]
C. De Villiers, U. Sharma, A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting (2017). [Google Scholar]
S. Lin et al., Relative effects of IFRS adoption and IFRS convergence on financial statement comparability. Contemporary Accounting Research, 36, 588–628 (2019). [Google Scholar]
N. Luhmann, Theory of society. (Stanford University Press, USA, 2012) [Google Scholar]
N. Luhmann, Ecological communication. (University of Chicago Press, USA, 1989) [Google Scholar]
N. Luhmann, Introduction to systems theory. (Cambridge Malden, MA: Polity, UK, 2013) [Google Scholar]
M.M. Wachira, T. Berndt, C. M. Romero, The adoption of international sustainability and integrated reporting guidelines within a mandatory reporting framework: lessons from South Africa. Social Responsibility Journal (2019). [Google Scholar]
A. Pavlopoulos, C. Magnis, G.E. Iatridis, Integrated reporting: An accounting disclosure tool for high quality financial reporting. Research in International Business and Finance, 49, 13–40 (2019). [Google Scholar]
D. Alexander, V. Blum, Ecological economics: A Luhmannian analysis of integrated reporting. Ecological Economics, 129, 241–251 (2016). [Google Scholar]

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[1] M. Albert, L. Hilkermeier, Organizations in/and world society: a theoretical prolegomenon. Observing International Relations. Niklas Luhmann and World Politics, 177-195 (2004). [Google Scholar]

[2] Luhmann N, Social’nye sistemy: ocherk obshey teorii. (Nauka, Sankt-Peterburg, 2007). [Google Scholar]

[3] N. Luhmann, Globalization or world society: how to conceive of modern society? International review of sociology, 7, 1 (1997). [Google Scholar]

[4] M. Smith, D. Yagan, O. Zidar, E. Zwick, Capitalists in the Twenty-First Century. The Quarterly Journal of Economics, 134, 1675–1745 (2019). [Google Scholar]

[5] L. Rinaldi, J. Unerman, C. De Villiers, Evaluating the integrated reporting journey: insights, gaps and agendas for future research. Accounting, Auditing & Accountability Journal, 31, 1294–1318 (2018). [Google Scholar]

[6] D. Reimsbach, R. Hahn, A. Gürtürk, Integrated reporting and assurance of sustainability information: An experimental study on professional investors’ information processing. European Accounting Review, 27, 559–581 (2018). [Google Scholar]

[7] A. Lai, G. Melloni, R. Stacchezzini, Integrated reporting and narrative accountability: The role of preparers. Accounting, Auditing & Accountability Journal, 31, 1381–1405 (2018). [Google Scholar]

[8] R. Chychyla, A.J. Leone, M. Minutti-Meza, Complexity of financial reporting standards and accounting expertise. Journal of Accounting and Economics, 67, 226–253 (2019). [Google Scholar]

[9] W. Stubbs W., C. Higgins, Stakeholders’ perspectives on the role of regulatory reform in integrated reporting. Journal of Business Ethics, 147, 489–508 (2018). [Google Scholar]

[10] C. De Villiers, U. Sharma, A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting (2017). [Google Scholar]

[11] S. Lin et al., Relative effects of IFRS adoption and IFRS convergence on financial statement comparability. Contemporary Accounting Research, 36, 588–628 (2019). [Google Scholar]

[12] N. Luhmann, Theory of society. (Stanford University Press, USA, 2012) [Google Scholar]

[13] N. Luhmann, Ecological communication. (University of Chicago Press, USA, 1989) [Google Scholar]

[14] N. Luhmann, Introduction to systems theory. (Cambridge Malden, MA: Polity, UK, 2013) [Google Scholar]

[15] M.M. Wachira, T. Berndt, C. M. Romero, The adoption of international sustainability and integrated reporting guidelines within a mandatory reporting framework: lessons from South Africa. Social Responsibility Journal (2019). [Google Scholar]

[16] A. Pavlopoulos, C. Magnis, G.E. Iatridis, Integrated reporting: An accounting disclosure tool for high quality financial reporting. Research in International Business and Finance, 49, 13–40 (2019). [Google Scholar]

[17] D. Alexander, V. Blum, Ecological economics: A Luhmannian analysis of integrated reporting. Ecological Economics, 129, 241–251 (2016). [Google Scholar]