1st Edition
Extra-Financial Indicators and Corporate Management Transcending Organizational Tensions and Paradoxes
By Aurélien Ragaigne
Copyright 2026
178 Pages
30 B/W Illustrations
by
Routledge
178 Pages
30 B/W Illustrations
by
Routledge
Also available as eBook on:
This book presents an important topic for researchers in accounting and management at a time when extra-financial data is being assessed and certified by the accounting and auditing profession. It provides an original perspective on the introduction of extra-financial indicators and the difficulties encountered in their implementation, examining how extra-financial data is used, the expected... Read more
0. Introduction 1. Extra-Financial Background and Managerial Challenges 2. Aligning Extra-Financial Indicators with Corporate Management: The Coupling Approach 3. Thinking Empowering Effects and Unintended Outcomes of Extra-Financial Indicators: The Decoupling Approach 4. Beyond the Relation Between Extra-Financial Indicators and Corporate Management: The Transcending Approach 5. Conclusion
Biography
Aurélien Ragaigne is Full Professor of Accounting at the Graduate School of Management, University of Rennes, France. He works in particular on the subject of extra-financial indicators, focusing his research on managerial situations characterized by tensions and paradoxes.
