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International Integrated Reporting Framework: A Case Study In The Software Industry


  • Mădălina Dumitru
  • Mariana Elena Glăvan
  • Cătălina Gorgan
  • Valentin Florentin Dumitru


The globalization of the economies, the domination of the multinationals and the development of the capital markets have increased the demand for complex information reflecting commercial, social and environmental context in which organizations operate. Given that financial reporting cannot provide all the information necessary to support decisions, several international organizations work together to achieve the international integrated reporting framework to ensure the connection between the financial and the non-financial information. The objective of our study is to illustrate the principles of the integrated reporting, presented in the International Consultation Draft Framework Integrated reporting Issued in February 2013 and in the 2011 Discussion Paper. Using the content analysis and the case study, we intend to analyze how the company Indra's integrated report is an example of a concise communication in the way in which strategy, governance, performance and future plans of the organization generate value in the short, medium and long term.

Suggested Citation

  • Mădălina Dumitru & Mariana Elena Glăvan & Cătălina Gorgan & Valentin Florentin Dumitru, 2013. "International Integrated Reporting Framework: A Case Study In The Software Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-2.
  • Handle: RePEc:alu:journl:v:1:y:2013:i:15:p:2

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    References listed on IDEAS

    1. Robert G. Eccles & Michael P. Krzus & Jean Rogers & George Serafeim, 2012. "The Need for Sector-Specific Materiality and Sustainability Reporting Standards," Journal of Applied Corporate Finance, Morgan Stanley, vol. 24(2), pages 65-71, June.
    2. Kaplan, Robert S., 1986. "The role for empirical research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 429-452, July.
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    Cited by:

    1. Daniela Artemisa Calu & Madalina Dumitru & Mariana Elena Glavan & Raluca Gina Gu?e, 2016. "(Non)Financial Reporting (A)Symmetries in the Case of Amusement Parks in Europe," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 18(S10), pages 1015-1015, November.
    2. Milena Peršić & Lahorka Halmi, 2017. "Non-Financial Information And Integrated Reporting In The Hospitality Industry: Case Study Of Croatia," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 6(3), pages 95-109.

    More about this item


    integrated reporting; framework; guiding principles; case study;

    JEL classification:

    • F63 - International Economics - - Economic Impacts of Globalization - - - Economic Development
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility


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