The Open UniversitySkip to content
 

Integrated reporting: A structured literature review

Dumay, John; Bernardi, Cristiana; Guthrie, James and Demartini, Paola (2016). Integrated reporting: A structured literature review. Accounting Forum, 40(3) pp. 166–185.

Full text available as:
[img]
Preview
PDF (Accepted Manuscript) - Requires a PDF viewer such as GSview, Xpdf or Adobe Acrobat Reader
Download (680kB) | Preview
DOI (Digital Object Identifier) Link: https://doi.org/10.1016/j.accfor.2016.06.001
Google Scholar: Look up in Google Scholar

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.

Item Type: Journal Item
Copyright Holders: 2016 Elsevier Ltd.
ISSN: 1467-6303
Keywords: Integrated reporting; International Integrated Reporting Council; Structured literature review; Performative research
Academic Unit/School: Faculty of Business and Law (FBL) > Business > Department for Accounting and Finance
Faculty of Business and Law (FBL) > Business
Faculty of Business and Law (FBL)
Item ID: 49417
Depositing User: Cristiana Bernardi
Date Deposited: 18 May 2017 15:33
Last Modified: 03 Jun 2019 12:44
URI: http://oro.open.ac.uk/id/eprint/49417
Share this page:

Metrics

Altmetrics from Altmetric

Citations from Dimensions

Download history for this item

These details should be considered as only a guide to the number of downloads performed manually. Algorithmic methods have been applied in an attempt to remove automated downloads from the displayed statistics but no guarantee can be made as to the accuracy of the figures.

Actions (login may be required)

Policies | Disclaimer

© The Open University   contact the OU