Foreword
Apparently, the topic of “boundaries” applied to reporting is old-fashioned and remote from the current research interests of academia at an international level. However, on a closer look, this topic is directly or indirectly at the very heart of many debates regarding the shape and content of present-day practice and standardization of accounting, such as the scope of financial and non-financial accountability, the edges of the value creation process, the impact of the supply chain, and users’ information needs.
Defining boundaries means outlining the margins of that special representation called “corporate reporting”, identifying some of its fundamental measures and information, and revealing the level of response to external expectations ...
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