Developing a conceptual model of influences around integrated reporting, new insights and directions for future research

Item

Title
Developing a conceptual model of influences around integrated reporting, new insights and directions for future research
Description
PURPOSE : This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. DESIGN/METHODOLOGY/APPROACH : The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda.
Findings

The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways. ORIGINALITY/VALUE : The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.
http://www.emeraldinsight.com/loi/medar
hj2018
Accounting
Creator
De Villiers, Charl Johannes
Hsiao, Pei-Chi Kelly
Maroun, Warren
Subject
Integrated reporting
Economic and management sciences articles SDG-08
SDG-08: Decent work and economic growth
Publisher
Emerald
Date
2018-04-06T06:42:03Z
2018-04-06T06:42:03Z
2017
Type
Postprint Article
Format
application/pdf
Identifier
Charl de Villiers, Pei-Chi Kelly Hsiao, Warren Maroun, (2017) "Developing a conceptual model of influences around integrated reporting, new insights and directions for future research", Meditari Accountancy Research, Vol. 25 Issue: 4, pp.450-460, https://doi.org/10.1108/MEDAR-07-2017-0183.
2049-372X
10.1108/MEDAR-07-2017-0183
http://hdl.handle.net/2263/64410
Language
en
Rights
© Emerald Publishing Limited 2017
Item sets
Accounting