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.

DOI: https://doi.org/10.1016/j.accfor.2016.06.001

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.

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About

• Item ORO ID
• 49417
• Item Type
• Journal Item
• ISSN
• 1467-6303
• Keywords
• Integrated reporting; International Integrated Reporting Council; Structured literature review; Performative research
• Academic Unit or 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)
• Copyright Holders
• © 2016 Elsevier Ltd.
• Depositing User
• Cristiana Bernardi