Methodological issues - Reflections on quantification in corporate social reporting content analysis

Unerman, J. (2000) Methodological issues - Reflections on quantification in corporate social reporting content analysis. Accounting, Auditing and Accountability Journal, 13 (5). pp. 667-681. ISSN 0951-3574

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Abstract

A key assumption underlying many corporate social reporting content analysis studies is that volume of disclosure signifies the relative importance of disclosures. Most of these studies have only quantified disclosures in annual reports, and there is disagreement within the literature regarding the best way to measure each individual disclosure. Based on observations made during the conduct of a 100-year content analysis study, which examined a broad range of Shell's corporate reports, this paper argues that an exclusive focus on annual reports is likely to result in an incomplete picture of reporting practices. It also contributes further insights to the debate on measurement techniques, arguing that while measurement in sentences may be carried out with greater accuracy than measurement in proportions of a page, the former is likely to give less relevant results than the latter. © 2000, MCB UP Limited

Item Type:
Journal Article
Journal or Publication Title:
Accounting, Auditing and Accountability Journal
Uncontrolled Keywords:
/dk/atira/pure/subjectarea/asjc/2000/2001
Subjects:
ID Code:
126992
Deposited By:
Deposited On:
21 Aug 2018 08:38
Refereed?:
Yes
Published?:
Published
Last Modified:
27 Nov 2020 05:41