The role of users’ engagement in shaping financial reporting: should activists target accounting more?
定义了会计参与，回顾了相关文献，发现会计参与很少见，并探讨了原因，包括信息成本下降和用户需求变化，对研究会计活动及公司治理的学者有参考价值。
We define accounting engagement as stakeholders actions taken with the intention of influencing corporate reporting. Using this definition, we review the literature on such activism and discuss avenues for research. The evidence reviewed suggests accounting engagement is rare. We reflect on the reasons of this, given evidence on increasing overt engagement on other corporate issues, such as managerial compensation and governance, social, and environmental responsibility. Both information production and information acquisition costs have decreased over time, raising further questions about why engagement has not increased. We consider potential reasons linked to concerns over whether financial reporting meets users information needs, particularly, given the emergence of new users and the role of new technologies in the diffusion and processing of information. These concerns have accompanied claims of increasing complexity of financial accounting and the threat of information overload.