Integrated reporting and changes in management control systems in large Japanese companies
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DOI: 10.1108/cg-06-2020-0238
Abstract: Purpose This study aims to examine the integration of integrated reporting (IR) into the formal control systems (FCSs) early adopters use to implement IR, and investigate whether it drives informal control systems (ICSs) change at… read more here.
Keywords: control systems; large japanese; reporting changes; japanese companies ... See more keywords