Integrated reporting: A structured literature review
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TLDR
The authors reviewed 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, finding that most published research presents normative arguments for and there is little research examining practice.About:
This article is published in Accounting Forum.The article was published on 2016-09-01 and is currently open access. It has received 479 citations till now. The article focuses on the topics: Integrated reporting & Intellectual capital.read more
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Doing Critical Management Research
TL;DR: The editors of this collection declare its mission to be to ‘stimulate thinking on quality-related issues and to facilitate bringing quality into the mainstream of organisational effectiveness’, but the precise meaning of the second defeats me; in a way, this is emblematic of the volume as a whole.
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Environmental, Social and Governance Disclosure, Integrated Reporting, and the Accuracy of Analyst Forecasts
TL;DR: The impact of reporting regime change in South Africa on analyst forecast accuracy over the period 2008 to 2012 as a way of evaluating users' perceptions of the usefulness of IR was studied in this article.
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Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts ☆
TL;DR: In this paper, the impact of the reporting regime change in South Africa on analyst forecast accuracy over the period 2008 to 2012, as a way of evaluating users' perceptions of the usefulness of integrated reporting, was studied.
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Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective
TL;DR: In this paper, the authors synthesise insights from contemporary accounting research into integrated reporting (IR) as a general concept and as espoused by the International Integrated Reporting Council (IIRC, 2013) and specifically focus on possible barriers and emphasise the specific issues the authors feel could be rectified to advance the, along with the areas that may potentially hinder its wider adoption and implementation.
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Integrated reporting and integrated thinking in Italian public sector organisations
TL;DR: In this article, the authors explore the linkages between integrated reporting and organizations' internal processes, specifically focusing on investigating the internal mechanisms of change that can lead organizations to adopt IR disclosure and how this impacts on integrated thinking internally.
References
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Content analysis: an introduction to its methodology
TL;DR: History Conceptual Foundations Uses and Kinds of Inference The Logic of Content Analysis Designs Unitizing Sampling Recording Data Languages Constructs for Inference Analytical Techniques The Use of Computers Reliability Validity A Practical Guide
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Robert S. Kaplan,David P. Norton +1 more
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Answering the Call for a Standard Reliability Measure for Coding Data
TL;DR: This work proposes Krippendorff's alpha as the standard reliability measure, general in that it can be used regardless of the number of observers, levels of measurement, sample sizes, and presence or absence of missing data.