A response to commentaries on a theoretical model of stakeholder perceptions of a new financial reporting system

Abstract

This is a response to questions raised by Kuruppu and Lehman (2016) and Thomson (2016) on Fontes, Rodrigues and Craig's (2016) model of Stakeholder Perceptions of a New Financial Reporting System. We clarify some matters that arise from the commentators' concerns about the intended contribution of the model, and its conceptual foundations. We also respond to concerns raised about the need to adopt a holistic and contextualized approach; provide further insights to the complex and dynamic nature of stakeholder perceptions and their formation; and elaborate on methodological assumptions underpinning the model. We argue that interpretative-based research offers an appropriate and challenging way to further improve and extend the model. We encourage researchers to adopt critical and interpretive-based methods to foster a reflective debate that will lead to improvements in the Stakeholder Perceptions model.

Lúcia Lima Rodrigues: a lifetime example

“…Focando-me apenas na sua investigação, e numa perspetiva sintética, as contribuições vão da história da contabilidade e profissionalização da contabilidade em Portugal e na América Latina (ver, por exemplo, Rodriges et al, 2003(ver, por exemplo, Rodriges et al, , 2004Carnegie & Rodrigues, 2007;Gomes et al, 2008Gomes et al, , 2014Rodrigues & Craig, 2009;Rodrigues et al, 2011;Rodrigues & Sangster, 2013;Caria & Rodrigues, 2014;Rodrigues et al, 2015;Rodrigues et al, 2016;Rodrigues et al, 2017;Araújo et al, 2017;Silva et al, 2019;Silva et al, 2020;Rodrigues & Craig, 2018; à contabilidade internacional e relato financeiro (ver, por exemplo, Fontes et al, 2005Fontes et al, , 2016Fontes et al, , 2017Guerreiro et al, 2008Guerreiro et al, , 2012aGuerreiro et al, , 2012bGuerreiro et al, , 2015Rodrigues & Craig, 2007;Rodrigues et al, 2012;Carneiro et al, 2017;Silva et al, 2021); à responsabilidade social corporativa (ver, por exemplo, Branco & Rodrigues, 2006a, 2006b, 2006c, 2008a, 2008bOliveira et al, 2010;Dias et al, 2016Dias et al, , 2017Santos et al, 2016Santos et al, , 2022Pucheta-Martínez et al, 2020;Cancela et al, 2020),...…”