Analyzing the quality, meaning and accountability of organizational reporting and communication: Directions for future research

The aim of this paper is to promote further research that analyzes the quality, meaning and accountability of organizational reporting and corporate communication. These issues are critical if accounting is to satisfy its role by providing information to the public. In this paper, we conclude this special issue by reiterating the potential for research that takes interpretive and qualitative approaches, in their various guises, to the study of organizational reporting and communication. We briefly outline this growing field of research and then highlight the areas where we believe future research is needed. In doing so, we draw on Thompson's (1990) tripartite framework. This paper provides an overview of some of the avenues for future research, which will hopefully encourage and guide researchers in this area.