This paper reviews the field of integrated reporting () to develop insights into how research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published research presents normative arguments for and there is little research examining practice. Thus, we call for more research that critiques ’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 research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice.
Dumay, J., Bernardi, C., Guthrie, J., Demartini, P. (2016). Integrated reporting: A structured literature review. ACCOUNTING FORUM, 40(3), 166-185 [10.1016/j.accfor.2016.06.001].
Integrated reporting: A structured literature review
Dumay, John;GUTHRIE, JAMES;
2016
Abstract
This paper reviews the field of integrated reporting () to develop insights into how research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published research presents normative arguments for and there is little research examining practice. Thus, we call for more research that critiques ’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 research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
