I m zweiten Teil der Antrittvorlesung von PD Dr. Andrea Schenker- Wicki an der Hochschule St. Gallen versucht die Autorin aufzuzeigen, wie die Leistungen einer Hochschule sichtbar und einem breiten Publikum verständlich gemacht werden und welche Methoden dabei zum Einsatz kommen konnen.
This case study presents the context, application and enforcement of international financial reporting standards (IFRS) in Switzerland. It begins with an introduction to the Swiss legal framework by presenting the requirements for accounting, reporting, and auditing. It then examines the application and enforcement of IFRS in Switzerland, particularly for listed companies. It concludes with a summary and an overview of expected amendments to the legal framework. The study notes that the regulatory framework for financial reporting in Switzerland is oriented towards the protection of creditors. International exposure and a need to raise external capital motivated Swiss entities to implement International Accounting Standards (IAS) on a voluntary basis and provide consolidated financial statements. The study shows that, between 2001 and 2007, the number of number of entities listed on the Swiss Exchange that prepare their annual reports on the basis of IFRS grew from 155 to 191. In 2007, out of a total of 262 companies listed on the Swiss Exchange, about 73 per cent prepared their financial statements in accordance with IFRS. For 2007, the key areas of focus for enforcement of IFRS for the Swiss Exchange relate to: financial instruments disclosure; accounting policies; income taxes; related party disclosures; and intangible assets from business combinations.
In this rejoinder to Priem and Mowday, the author amplifies and critiques some of their ideas on the proliferation of special issues in management journals. The author interprets special issues as vertical integration moves by journal editors operating in a context of perceived resource scarcity. He also argues that the proliferation of special issues is contributing to the fragmentation of the organization studies discipline, thus contradicting Priem's notion of a command economy of ideas via special issue and Mowday's sanguine view of special issues. The author offers suggestions for future research on the causes and consequences of the proliferation of special issues in management journals.
Jüngst haben sich mehrere Publikumsgesellschaften entschieden, ihre Rechnungslegung von International Financial Reporting Standards (IFRS) auf Swiss GAAP FER umzustellen. Zudem hat die Debatte zum Entwurf für ein Rechnungslegungsgesetz das Interesse an Swiss GAAP FER neu entfacht. Auch öffentlich-rechtliche Körperschaften beschäftigen sich zunehmend mit Swiss GAAP FER. Der Artikel zeigt auf, wie bei einer Umstellung vorzugehen ist.
This paper examines the type and temporal development of language in the process of corporate responsibility (CR) standardization. Previous research on CR standardization has addressed the proliferation and organizational embedding of material practices but neglected the analysis of underlying ideational dynamics. Departing from this practice, we introduce a narrative perspective that illuminates the trajectory a CR standard follows, from being formally adopted to becoming collectively accepted as a valid solution to a problem of societal concern. We argue that this perspective helps scholars explore the dynamic interplay between symbolic and material aspects of standardization and understand better the discursive antecedents of coupling processes in organizations. Drawing on the case of the Equator Principles standard in international project finance, we empirically study how narratives create meaning shared by both business firms and their societal observers, thereby exemplifying the analytical merit of a narrative approach to CR standardization.
