Integrated Reporting: Insights, gaps and an agenda for future research. / de Villiers, Charl; Rinaldi, Leonardo; Unerman, Jeffrey.

In: Accounting, Auditing and Accountability Journal, Vol. 27, No. 7, 16.09.2014, p. 1042-1067.

Research output: Contribution to journalArticle

Published

Abstract

Purpose – The purpose of this paper is to synthesise insights from accounting and accountability research into the rapidly emerging field of integrated reporting and proposes a comprehensive agenda for future research in this area. In so doing, it draws upon insights from other papers in this special issue of Accounting, Auditing and Accountability Journal on the theme of integrated reporting.

Design/methodology/approach – The paper draws upon and synthesises academic analysis and insights provided in the embryonic integrated reporting academic literature in conjunction with policy pronouncements.

Findings – The paper shows that the rapid development of integrated reporting policy, and early developments of practice, present theoretical and empirical challenges because of the different ways in which integrated reporting is understood and enacted within institutions. It highlights many areas where further robust academic research is needed to guide developments in policy and practice.

Research limitations/implications – The paper provide academics, regulators and reporting organisations with insights into issues and aspects of integrated reporting that need further development and need robust evidence to help inform improvements in policy and practice. A key limitation is that it draws upon a synthesis of the existing literature which is at quite an early stage of
development – but provides scope for considerable further development.

Originality/value – The paper provides the growing number of academic researchers in this emerging area with a foundation and agenda upon which they can build their research.
Original languageEnglish
Pages (from-to)1042-1067
Number of pages26
JournalAccounting, Auditing and Accountability Journal
Volume27
Issue number7
DOIs
StatePublished - 16 Sep 2014
This open access research output is licenced under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License.

ID: 20308531