Part of the Contributions to Management Science book series (MANAGEMENT SC.)


Corporate reporting is at the core of business decisions. It allows organizations to support their decision-making process and externally communicate their decisions and performance. Over the last couple of decades, corporate reporting has also become extremely dynamic. This chapter provides the theoretical foundations for a critical analysis of how the content and form of corporate reporting evolved. This chapter also describes the methodological approach that the authors adopted, highlighting the importance of mixing theoretical and empirical analyses to identify research gaps and future research avenues. This chapter then discusses this study’s key audience, such as academics, corporate stakeholders, practitioners, standard-setters, policymakers, and regulators. To conclude, the authors briefly present the structure of the remaining chapters.


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© Springer Nature Switzerland AG 2020

Authors and Affiliations

  1. 1.Department of AccountingMonash UniversityCaulfield East - MelbourneAustralia
  2. 2.Department of Economics and ManagementUniversity of PisaPisaItaly

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