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Awareness of Integrated Reporting in Ghana :A Case Study at Asante Akim Central Municipality

Author

Listed:
  • Job Boahen

    (PhD(c) Accounting,Valley View University, Ghana)

  • Dr. Ephraim Awinbugri Armstrong

    (Lecturer (CODeL), University of Education, Winneba, Ghana)

Abstract

The advocacy of the International Integrated Reporting Council (IIRC) focuses on the adoption of integrated reporting (I.R.) to mitigate the apparent lapses of corporate social responsibility (C.S.R.) reports. In Ghana, MMDAs serve as development agents, and comprehensive financial and integrated reporting is critical for stakeholders’ trust and investors’ willingness to engage in the Assembly. The research used a quantitative research design, with 100 respondents out of a total population of 250 receiving questionnaires. Using the Statistical Product and Service Solutions, the researcher used descriptive statistics to analyse the data (SPSS, 22.0). The findings show that even though there is 85% awareness of integrated reporting and its apparent benefits, the Assembly is yet to fully adopt I.R. in its reporting process. The study thus recommended full adoption of I.R. by the Assembly as a means of adherence to the assurance standards ISAE3000 and AA1000AS and enhanced public confidence in its reporting process, leading to attraction of investors therein. The research concluded that there was a high level of awareness of integrated reporting at Asante Akim Central Municipality

Suggested Citation

  • Job Boahen & Dr. Ephraim Awinbugri Armstrong, 2021. "Awareness of Integrated Reporting in Ghana :A Case Study at Asante Akim Central Municipality," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(12), pages 430-436, December.
    • Handle: RePEc:bcp:journl:v:5:y:2021:i:12:p:430-436
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    References listed on IDEAS

    as
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