Resumo de Perspectives On ?new? Models Of Business Reporting: A Reflective Note

he focus of this special themes section is on ?new? models forbusiness reporting. The three commissioned articles that follow wereenvisioned to be ?thought pieces? intended to encourage scholars toreflect on their motivations, use of theory and the values in, and of,academic work. Thus, the common theme of the three commissioned papersis not necessarily the practices of ?new? reporting models, but more sothe role of scholarship in understanding and researching ?new?accounting and reporting practices. Over the lastten years, there has been considerable testing of reporting of extendedperformance information at organisational, national or even globallevels. Extended performance reporting has emerged out of questioningof the value relevance of traditional financial reports in a changedeconomy where intangible resources and intellectual capital takeprecedence over physical and financial capital as the means and modesof economic production (Boedker et al., 2005; Mouritsen et al., 2004; Fincham and Roslender, 2003; Petty and Guthrie, 2000; Sveiby, 1997).Interest in nurturing intellectual capital and making visible theinvisible are augmented by broader concerns about the impact oforganisational activities on community affairs, social values and theenvironment, and more broadly the sustainability of the planet (Gray, 2006). Inan effort to address the limitations of traditional financial reportsand ?better? balance short term economic prerogatives with broadersocietal and sustainability concerns, the past decades have witnessedthe proliferation of ?new? models for business reporting, be itintellectual capital statements, triple bottom lines, sustainabilityreports, balanced scorecards, intangible asset monitors, and social andenvironmental reports (ICAEW, 2004).These have been followed by a plethora of reporting guidelines,standards and legislation, as evidenced by reporting trends anddevelopments in Japan, Germany, Austria, Italy, the UK, Spain, Denmarkand Australia, to name but a few (Boedker, 2005). Inthese new reporting models, notions of valu, and theaccountability criteria which underpin organisational performance, takeon new shapes and meanings. Value is not necessarily measuredsolely in financial terms. Human, societal and environmental capitalare conceived as ends in their own right. The modes and means ofgoverning, strategising and innovating are also given greatervisibility and weighting. Understanding ?value? requires insights intothe daily routines and actual activities within organisations, notmerely pro forma accounts and $-values recorded in financialstatements. The world for which we account has changed. Accountingcontrols and performance reporting are changing accordingly, taking on?new? shapes and meanings.

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