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Exploring The Perspectives of Integrated Reporting for Future Research Opportunities

Author

Listed:
  • Chirata Caraiani
  • Camelia I. Lungu
  • Alina Bratu
  • Cornelia Dascalu

    (Bucharest University of Economic Studies, Romania)

Abstract

This paper investigates the perspectives of integrated reporting as an emerging field in mainstream academic literature. The current state of research and its development are explored by using the Structured Literature Review (SLR) method on publications indexed in Clarivate Analytics’ Web of Science. An analytical framework is designed for applying the coding procedure. The findings suggest an evolution of integrated reporting research from the phase of spreading awareness regarding the new reporting paradigm towards an impact analysis phase. The accounting and audit journals are noted to have greatly contributed to the shift of IR literature towards studying the integrated reporting as a reporting practice. A further purpose is to examine newly developed research interest in integrated reporting and to establish future paths to be followed. Future research might bring to discussion possible links between integrated reporting, governance and integrated thinking. The complex interrelationships influencing the companies’ ability to create value for the multi-stakeholders need to frame the practice-oriented research.

Suggested Citation

  • Chirata Caraiani & Camelia I. Lungu & Alina Bratu & Cornelia Dascalu, 2018. "Exploring The Perspectives of Integrated Reporting for Future Research Opportunities," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(4), pages 532-565, December.
    • Handle: RePEc:ami:journl:v:17:y:2018:i:4:p:532-565
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    More about this item

    Keywords

    Integrated reporting; structured literature review; IR literature; meta-analysis;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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