DescriptionSpecial issue on Integrated Reporting
The drive towards integrated reporting as an organization's primary reporting vehicle, the lack of a shared understanding of what this entails, and the critiques ensure that the meaning of the term integrated reporting is still fluid, contested and still open for interpretation. Not to mention uncertainty regarding what a good integrated report looks like and how to assess an integrated report. This special issue of Accounting, Auditing and Accountability Journal is intended to stimulate academic debate of the key issues involved in Integrated Reporting.
We are primarily interested in papers that engage in this debate by examining new innovations in disclosure and in the mechanisms (including rules and structures) organizations may and/or have put in place to manage, control and disseminate integrated reports.
We welcome submissions such as:
. novel theorisations of the key benefits that Integrated Reporting seeks to provide, and impediments to realisation of these benefits;
. empirically based case study papers on the internal mechanisms employed by early adopters;
. empirically based papers on disclosure innovations by early integrated reporters;
. experiment based papers on aspects of integrated reporting that needs exploration but is limited by the lack of exemplars;
. the development of ideas, frameworks, and tools to assess the level of integration in integrated reports, as well as the worth of integrated reports for various stakeholders;
. analysis of the specific conditions under which corporate engagement in Integrated Reporting is enacted, maintained and transformed;
. explorations of the role and impact of integrated reporting practices in fostering behavioural change at different levels within organizations; and
. investigations into the role, impact and shape of information systems employed to record and report integrated information.
It is envisaged that a variety of theoretical perspectives could be used to help to provide and analyse novel in-depth insights in the above areas.
with Charl de Villiers (Professor of Accounting, The University of Waikato, New Zealand) and Jeffrey Unerman (Professor of Accounting and Corporate Accountability, Royal Holloway, University of London)
|Period||2012 → 2014|
|Type of journal||Journal|
- Integrated Reporting