This paper reviews the field of integrated reporting (IR) to develop insights into how IR research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published IR research presents normative arguments for IR and there is little research examining IR practice. Thus, we call for more research that critiques IR’s rhetoric and practice. To frame future research we refer to parallels from intellectual capital research that identifies four distinct research stages to outline how IR research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice.

Integrated reporting: A structured literature review

Cristiana Bernardi;
2016-01-01

Abstract

This paper reviews the field of integrated reporting (IR) to develop insights into how IR research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published IR research presents normative arguments for IR and there is little research examining IR practice. Thus, we call for more research that critiques IR’s rhetoric and practice. To frame future research we refer to parallels from intellectual capital research that identifies four distinct research stages to outline how IR research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice.
2016
Integrated reporting; International Integrated Reporting Council; Structured literature review; Performative research
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.12078/17146
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 479
  • ???jsp.display-item.citation.isi??? 393
social impact