Lessons for progressing narrative reporting: Learning from the experience of disseminating the Danish Intellectual Capital Statement approach |
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| Affiliation: | 1. University of Dundee School of Business, 1 Perth Road, Dundee, Angus, DD14HN, UK;2. Aalborg University, Fibigerstraede 11-58, 9220 Aalborg, Denmark and Høgskolen i Innlandet, Rena Campus, Norway;1. Accounting and Finance Subject Group, Adam Smith Business School, University of Glasgow, Main Building, Glasgow G12 8QQ, UK;2. School of Management and Languages, Heriot-Watt University, Riccarton, Edinburgh EH14 4AS, UK;1. University of Roehampton, London, UK;2. University of Sussex, Brighton, UK;1. Sheffield University Management School, UK;2. European Services Strategy Unit, Ireland;3. University of Adelaide, Australia;1. Fucape Business School, Brazil;2. Universidade de São Paulo, Brazil;3. Universidade Federal do Espirito Santo, Brazil;1. Instituto Politécnico de Viana do Castelo, Portugal;2. GOVCOPP, University of Minho, Portugal;3. Portsmouth Business School, University of Portsmouth, Richmond Building, Portland Street, Portsmouth, Hampshire PO1 3DE, UK |
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| Abstract: | The case for the greater use of narrative disclosures within the annual report package continues to attract support from accounting academics. After a decade of comparatively limited attention, the topic of narrative reporting has returned to the accounting research agenda, in part in association with integrated reporting and a growing interest in accounting for business models, as well as a resurgence of intellectual capital research. In the light of a continuing optimism that narrative reporting will eventually assume its rightful place within financial reporting, the paper reports and reflects upon the findings of a study of the outcome of the Danish Guideline Project in the decade following its conclusion in late 2002. This initiative placed a heavy emphasis on the extension of narrative reporting in its principal output, the Intellectual Capital Statement, still widely regarded as a highly promising intellectual capital reporting framework. Based on insights derived from the study, the paper identifies a number of major obstacles that confront the advocates of narrative disclosure practices, the persistence of which is rooted in the contestable jurisdiction that characterises the accountancy profession itself. |
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| Keywords: | Business reporting Danish Guideline Project Integrated reporting Intellectual capital Intellectual capital statements Narrative reporting |
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