Rights statement: This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.
Accepted author manuscript, 500 KB, PDF document
Available under license: CC BY-NC: Creative Commons Attribution-NonCommercial 4.0 International License
Final published version
Research output: Contribution to Journal/Magazine › Journal article › peer-review
Research output: Contribution to Journal/Magazine › Journal article › peer-review
}
TY - JOUR
T1 - Evaluating the integrated reporting journey
T2 - insights, gaps and agendas for future research
AU - Rinaldi, Leonardo
AU - Unerman, J.
AU - de Villiers, Charl
N1 - This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here. Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.
PY - 2018/6/18
Y1 - 2018/6/18
N2 - Purpose: The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated Reporting Council (IIRC)’s Discussion Paper was published in late 2011. It provides insights into the phases of the IR journey as investigated by accounting researchers, identifies important gaps in the literature and sketches an agenda for future research. Design/methodology/approach: The paper develops a theoretically informed analysis of published IR research articles using the idea journey theoretical framework. The paper draws upon academic analysis and insights published in 65 IR-related articles across 83 accounting journals listed in the Scopus database. Findings: A key insight of the paper is that the academic literature has not yet covered all stages of the IR idea journey. The highest proportion of articles provide insights in the generation and production phases of this journey, while there is relatively little research into the impact phase of the IR idea. Furthermore, the locus of research covered by the current IR literature is situated at macro- and meso-levels. This reveals opportunities for future research to explore, at a more detailed level, interactions between single individuals or small groups in implementing or understanding the IR idea. Research limitations/implications: This paper focuses on the idea journey of the IIRC’s version of IR. It identifies gaps regarding the stages of the IR idea journey that have not been covered by the extant academic literature and suggests some research areas that need to be addressed to help inform improvements in policy and practice. A key limitation is that it draws on a single communication channel, namely, academic articles published in accounting journals, but it provides opportunities for considerable further developments. Originality/value: The paper extends IR research by reconciling insights from an understandably fragmented emerging literature. It provides a multi-dimensional perspective on IR, highlighting the dynamics and interrelationships in the literature. It also helps inform improvements in research, policy and practice by identifying gaps regarding the stages of the IR idea journey that have not been covered by the extant academic literature. Lastly, the paper builds on the work of innovation and creativity scholars showing how the idea journey framework can be used to shape and add coherence to accounting research. © 2018, Emerald Publishing Limited.
AB - Purpose: The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated Reporting Council (IIRC)’s Discussion Paper was published in late 2011. It provides insights into the phases of the IR journey as investigated by accounting researchers, identifies important gaps in the literature and sketches an agenda for future research. Design/methodology/approach: The paper develops a theoretically informed analysis of published IR research articles using the idea journey theoretical framework. The paper draws upon academic analysis and insights published in 65 IR-related articles across 83 accounting journals listed in the Scopus database. Findings: A key insight of the paper is that the academic literature has not yet covered all stages of the IR idea journey. The highest proportion of articles provide insights in the generation and production phases of this journey, while there is relatively little research into the impact phase of the IR idea. Furthermore, the locus of research covered by the current IR literature is situated at macro- and meso-levels. This reveals opportunities for future research to explore, at a more detailed level, interactions between single individuals or small groups in implementing or understanding the IR idea. Research limitations/implications: This paper focuses on the idea journey of the IIRC’s version of IR. It identifies gaps regarding the stages of the IR idea journey that have not been covered by the extant academic literature and suggests some research areas that need to be addressed to help inform improvements in policy and practice. A key limitation is that it draws on a single communication channel, namely, academic articles published in accounting journals, but it provides opportunities for considerable further developments. Originality/value: The paper extends IR research by reconciling insights from an understandably fragmented emerging literature. It provides a multi-dimensional perspective on IR, highlighting the dynamics and interrelationships in the literature. It also helps inform improvements in research, policy and practice by identifying gaps regarding the stages of the IR idea journey that have not been covered by the extant academic literature. Lastly, the paper builds on the work of innovation and creativity scholars showing how the idea journey framework can be used to shape and add coherence to accounting research. © 2018, Emerald Publishing Limited.
KW - Case studies
KW - Development of integrated reporting
KW - Idea journey
KW - IIRC
KW - Integrated reporting
U2 - 10.1108/AAAJ-04-2018-3446
DO - 10.1108/AAAJ-04-2018-3446
M3 - Journal article
VL - 31
SP - 1294
EP - 1318
JO - Accounting, Auditing and Accountability Journal
JF - Accounting, Auditing and Accountability Journal
SN - 0951-3574
IS - 5
ER -