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1

Benson, Vaughn Leon. A study of the usefulness of selected GAAP basis accounting information: And its actual use in the small privatecompany loan decision process. Ann Arbor: UMI, 1985.

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2

Downie, Nina. The use of accounting information in hotel marketing decisions. Oxford: Oxford Brookes University, 1996.

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3

Montgomery, A. Thompson. Financial accounting information: An introduction to its preparation and use. 3rd ed. Dubuque, Iowa: Kendall/Hunt Pub. Co., 1988.

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4

Omer, Thomas C. The use of accounting information in the measurement of effective corporate tax rates. [Urbana, Ill.]: College of Commerce and Business Administration, University of Illinois at Urbana-Champaign, 1989.

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5

Long, Catherine M. An evaluation of the Virginia land book and related records for their usefulness in providing rural land information. Blacksburg, Va: Virginia Polytechnic Institute and State University, College of Agriculture and Life Sciences, 1986.

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6

Kuai ji xin xi jue ce you yong xing yan jiu: Ji yu gong si zhi li shi jiao de si kao = Research on the usefulness of accounting information in decisions : based on corporate governance. Dalian Shi: Dongbei cai jing da xue chu ban she, 2008.

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7

Making sense of accounting information: A practical guide for understanding financial reports and their use. New York: Van Nostrand Reinhold Co., 1985.

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8

Haller, Leon. Making sense of accounting information: A practical guide for understanding financial reports and their use. [United States?]: 1st Books Library, 2003.

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9

Office, General Accounting. White House: Staff use of helicopters : report to Congressional requesters. Washington, D.C: U.S. General Accounting Office, 1995.

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10

Office, General Accounting. Forest service: Information on the Forest Service appeals system : briefing report to the Honorable Max Baucus, U.S. Senate. Washington, D.C: The Office, 1989.

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11

Office, General Accounting. Contract management: DOD's use of recovery auditing : report to congressional requesters. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): U.S. General Accounting Office, 2000.

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12

GOVERNMENT, US. An Act to Amend Part D of Title IV of the Social Security Act to Extend for 2 Years the Deadline by Which States Are Required to Have in Effect an Automated Data Processing and Information Retrieval System for Use in the Administration of State Plans for Child and Spousal Support. [Washington, D.C.?: U.S. G.P.O., 1995.

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13

Office, General Accounting. Contract management: Commercial use of share-in-savings contracting : report to Congressional requesters. Washington, DC: The Office, 2003.

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14

Office, General Accounting. Contract management: DOD is examining opportunities to further use recovery auditing : report to congressional committees. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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15

Office, General Accounting. Contract management: DOD is examining opportunities to further use recovery auditing : report to congressional committees. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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16

Office, General Accounting. Defense inventory: Information on the use of spare parts funding is lacking : report to the chairmen, Committee on Appropriations, and the Subcommittee on Defense, Committee on Appropriations, House of Representatives. Washington, D.C. (P.O. Box 37050 Washington 20013): U.S. General Accounting Office, 2001.

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17

Office, General Accounting. Superfund: Information on the status of sites : report to congressional requesters. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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18

Office, General Accounting. Tax administration: IRS' use of nonaudit contacts : report to Congressional requesters. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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19

Office, General Accounting. U.S. Postal Service: Development and inventory of new products : report to the Chairman, Subcommittee on the Postal Service, Committee on Government Reform and Oversight, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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20

Office, General Accounting. U.S. Postal Service: Diversity in the Postal Career Executive Service : report to the Ranking Minority Member, Subcommittee on the Postal Service, Committee on Government Reform, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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21

Office, General Accounting. U.S. Postal Service: Chicago Main Post Office cost overruns and Graceland station mail service : report to the Honorable Sidney R. Yates, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1997.

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22

Office, General Accounting. U.S. Postal Service: Status of efforts to protect privacy of address changes : report to the Chairman, Subcommittee on the Postal Service, Committee on Government Reform, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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23

Office, General Accounting. U.S. Postal Service: Competitive concerns about Global Package Link service, report to the Chairman, Subcommittee on the Postal Service, Committee on Government Reform and Oversight, House of Representatives. Washington, D.C: The Office, 1997.

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24

Wild, John J. Working Papers for use with Financial Accounting: Information for Decisions. 3rd ed. McGraw-Hill/Irwin, 2004.

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25

Wild, John J. Working Papers for use with Financial Accounting: Information for Decisions. McGraw-Hill/Irwin, 2004.

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26

Lee, T. A. Shareholder Use & Understanding Financial Information (Accounting History and Thought). Routledge, 1990.

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27

Study Guide for Use With Essentials of Financial Accounting: Information for Business Decisions. 7th ed. Richard D Irwin, 1997.

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28

Study Guide for use with Financial Accounting: Information for Decisions. McGraw-Hill/Irwin, 2004.

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29

Wild, John J. Study Guide for use with Financial Accounting: Information for Decisions. 3rd ed. McGraw-Hill/Irwin, 2004.

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30

Vasarhelyi, Miklos A. Artificial Intelligence in Accounting and Auditing: The Use of Expert Systems (Rutger Series in Accounting Information Systems). Markus Wiener Pub, 1989.

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31

The Influence of Framing Effects on Perceived Ease of Use, Perceived Usefulness, and Behavioral Intention in Information Technology Systems. Storming Media, 2001.

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32

Smith, J., Falconer Mitchell, and J. Reaid. Information System Development in the Small Firm: The Use of Management Accounting (CIMA Research). CIMA Publishing, 2000.

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33

Haller, Leon. Making Sense Of Accounting Information: A Practical Guide To Understanding Financial Reports And Their Use. Authorhouse, 2004.

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34

Haller, Leon. Making Sense Of Accounting Information: A Practical Guide To Understanding Financial Reports And Their Use. Authorhouse, 2004.

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35

Smith, Malcolm. The use of information technology in the analysis of accounting narrative statements: A content analysis approach. 1985.

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36

Wild, John J. Carol Yacht's General Ledger And Peachtree Complete 2004 for Use With Financial Accounting: Information for Decisions. 3rd ed. McGraw-Hill Companies, 2004.

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37

Executive finance and strategy: How to understand and use financial information to set strategic goals. 2014.

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38

Single audit: Refinements can improve usefulness : statement of Gene L. Dodaro, Assistant Comptroller General, Accounting and Information Management Division, before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform and Oversight, House of Representatives. Washington, D.C: The Office, 1996.

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39

Rationale for financial performance measures in the electricity information disclosure regime: Including use of optimised deprival values and avoidance of double counting of asset related expenses : a report to Energy Policy Group, Energy & Resources Division, Ministry of Commerce. [New Zealand]: The Group, 1994.

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40

Nelson, Morton. The use of cost/benefit analysis in labour negotiations: An examination of the extent to which Canadian and U.K. companies use accounting information with respect to labour negotiations. Bradford, 1986.

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41

Tax administration: IRS' use of information gathering projects : report to the Honorable Paul Coverdell, U.S. Senate. Washington, D.C: The Office, 1998.

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42

DOD procurement: Use and administration of DOD's voluntary disclosure program : report to the Chairman, Subcommittee on Administrative Oversight and the Courts, Committee on the Judiciary, U.S. Senate. Washington, D.C. (P.O. Box 37050, Washington 20013): The Office, 1996.

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43

Nobes, Christopher. 2. The international evolution of accounting. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199684311.003.0002.

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What are the purposes of accounting? How do these purposes affect how accounting works? What is double-entry bookkeeping? ‘The international evolution of accounting’ considers these questions and outlines some examples of how different countries have contributed to the development of accounting. Double-entry bookkeeping, conceived in thirteenth-century Italy, balances the debits and credits. It enables the calculation of profit and the presentation of a business's financial position. Publication of accounting information is required to protect shareholders and creditors from potential malpractice by company directors. The globalization of world business has resulted in International Financial Reporting Standards, now used by around 90 countries. The US use their Financial Accounting Standards Board's ‘generally accepted accounting principles’.
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44

Potter, Brad, and Naomi Soderstrom. Exploring the Challenges of Broadening Accounting Reports. Edited by Michael A. Hitt, Susan E. Jackson, Salvador Carmona, Leonard Bierman, Christina E. Shalley, and Douglas Michael Wright. Oxford University Press, 2014. http://dx.doi.org/10.1093/oxfordhb/9780190650230.013.15.

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Company stakeholders have unprecedented access to information about company activities and are looking beyond accounting reports for broader information to better assist their decisions (IIRC, 2011). Integrated reporting (IR) is a reporting framework promoted in recent years that aims to capture the broader social and environmental dimensions of company operations and report the information in meaningful ways. While the intuition behind IR is simple and attractive, debates relating to the practicalities of implementing this “new” form of reporting persist. We use the lens of research on financial and sustainability reporting to explore some challenges faced by IR. We examine a significant body of work conducted over the past three decades that has shaped our understanding of how company reports are interpreted and used. Based on this analysis, we offer insight into the challenges facing IR. These insights can be useful for informing the debate on implementation of this proposed reform.
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45

United States. General Accounting Office., ed. Impoundment Control Act: Use and impact of rescission procedures : statement of Gary L. Kepplinger, Associate General Counsel, Office of General Counsel/Accounting and Information Management Division, before the Subcommittee on Legislative and Budget Process, Committee on Rules, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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46

United States. General Accounting Office., ed. Impoundment Control Act: Use and impact of rescission procedures : statement of Gary L. Kepplinger, Associate General Counsel, Office of General Counsel/Accounting and Information Management Division, before the Subcommittee on Legislative and Budget Process, Committee on Rules, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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47

Office, General Accounting. Forest Service: Information on appeals and litigation involving fuels reduction activities. Washington, D.C: U.S. General Accounting Office, 2003.

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48

Office, General Accounting. Forest Service: Information on appeals and litigation involving fuels reduction activities. [Washington, D.C.]: U.S. General Accounting Office, 2003.

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49

Tax administration: IRS' use of nonaudit contacts : report to congressional requesters. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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50

Tax administration: IRS' use of nonaudit contacts : report to congressional requesters. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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