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Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry

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  • Alice Francesca Sproviero

Abstract

This paper aims at exploring how corporate members involved in integrated re-port (IR) preparation assess the reliability of Big Data as a new source of infor-mation. It investigates IR preparation within a company operating in the Italian banking industry that has adopted Big Data since 2015. Using the epistemic au-thority lens (Kruglanski et al., 2005), this study reveals how corporate members draw mainly on their professional background and the Big Data-related initiatives to define the extent to which Big Data contributes to IR preparation, with educa-tional background and corporate circumstances playing a less incisive part. Con-structing performance indicators, identifying prospective information to contrast criminal phenomena and lending support to relational sustainability all act as in-formational and motivational factors that lead members to rely on Big Data while preparing the IR. The paper contributes to the infant literature on Big Data in cor-porate reporting by offering early practical insights into how Big Data informs IR preparation. It also provides evidence of a necessary intertwining between ac-counting-based knowledge and training initiatives on advanced analytics to fully exploit Big Data in IR preparation.

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  • Alice Francesca Sproviero, 2020. "Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(2), pages 99-124.
    • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2020-002004
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    Cited by:

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    2. Daniul Thomas ISENBERG & Mesbaul Haque SAZU & Sakila Akter JAHAN, 2022. "How Banks Can Leverage Credit Risk Evaluation to Improve Financial Performance," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(9), pages 62-72, September.
    3. SAZU, Mesbaul Haque & JAHAN, Sakila Akter, 2022. "Factors Affecting The Adoption Of Financial Technology Among The Banking Customers In Emerging Economies," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 26(2), pages 39-54, June.

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    More about this item

    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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