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Perspectives of Romanian Accounting Professionals on Integrated Reporting

Author

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  • Ioana Sofian (Neacsu)

    (Romania)

Abstract

Research question - Are Romanian accounting professionals able to face the challenges of integrated reporting? Motivation - Human beings are present in each phase of implementing integrated reporting and/or preparing the integrated report. In other words, the evolution of integrated reporting relies very much on the humans’ subjectivity and interaction. Idea: This paper aims to identify the perspectives of Romanian chartered accountants and financial auditors on the concepts of integrated reporting and integrated report. Data - A questionnaire was prepared and sent via e-mail to accounting professionals. Tools - An analysis of the responses (both, structured and unstructured) received via Google Forms was performed. Findings - Romanian accounting professionals are not very participative at this type of studies and have a small, general and framework-related knowledge on integrated reporting. Romanian companies are neither prepared, nor in need to adopt integrated reporting. Contribution - This study offers an East-European perspective on integrated reporting and it relies on the persons traditionally responsible for the company’s annual reporting; both aspects were never approached before in the literature.

Suggested Citation

  • Ioana Sofian (Neacsu), 2021. "Perspectives of Romanian Accounting Professionals on Integrated Reporting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(1), pages 76-110, March.
    • Handle: RePEc:ami:journl:v:20:y:2021:i:1:p:76-110
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    More about this item

    Keywords

    Integrated Reporting; integrated report; chartered accountants; financial auditors; questionnaire;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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