IDEAS home Printed from https://ideas.repec.org/a/bcp/journl/v5y2021i12p430-436.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: https://www.rsisinternational.org/journals/ijriss/Digital-Library/volume-5-issue-12/430-436.pdf
    Download Restriction: no
    File URL: https://rsisinternational.org/virtual-library/papers/awareness-of-integrated-reporting-in-ghana-a-case-study-at-asante-akim-central-municipality/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Barry Ackers & Neil Stuart Eccles, 2015. "Mandatory corporate social responsibility assurance practices," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(4), pages 515-550, May.
    2. Tomoki Oshika & Chika Saka, 2017. "Sustainability KPIs for integrated reporting," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 13(3), pages 625-642, August.
    3. Juma Bananuka & Zainabu Tumwebaze & Laura Orobia, 2019. "The adoption of integrated reporting: a developing country perspective," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 17(1), pages 2-23, March.
    4. Carol A. Adams, 2018. "Debate: Integrated reporting and accounting for sustainable development across generations by universities," Public Money & Management, Taylor & Francis Journals, vol. 38(5), pages 332-334, July.
    5. Adams, Carol A., 2015. "The International Integrated Reporting Council: A call to action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 23-28.
    6. Weichieh Su & Mike W. Peng & Weiqiang Tan & Yan-Leung Cheung, 2016. "The Signaling Effect of Corporate Social Responsibility in Emerging Economies," Journal of Business Ethics, Springer, vol. 134(3), pages 479-491, March.
    7. Haruna Maama & Msizi Mkhize, 2020. "Integrated reporting practice in a developing country—Ghana: legitimacy or stakeholder oriented?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 230-244, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
    2. Chao Li & Alexander Ryota Keeley & Shutaro Takeda & Daikichi Seki & Shunsuke Managi, 2025. "Investor's ESG tendency probed by pre‐trained transformers," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2051-2071, March.
    3. Pei‐Chi Kelly Hsiao & Charl de Villiers & Claire Horner & Hein Oosthuizen, 2022. "A review and synthesis of contemporary sustainability accounting research and the development of a research agenda," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4453-4483, December.
    4. Lodovico Gherardi & Anna Maria Linsalata & Enrico Deidda Gagliardo & Rebecca Levy Orelli, 2021. "Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector," Sustainability, MDPI, vol. 13(3), pages 1-18, January.
    5. Salaheldin Hamad & Fong‐Woon Lai & Muhammad Kashif Shad & Zdeňka Konečná & Feybi Ariani Goni & Abdoulmohammad Gholamzadeh Chofreh & Jiří Jaromír Klemeš, 2022. "Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(6), pages 1497-1510, December.
    6. Mahalaxmi Adhikariparajuli & Abeer Hassan & Mary Fletcher, 2021. "Integrated Reporting Implementation and Core Activities Disclosure in UK Higher Education Institutions," Administrative Sciences, MDPI, vol. 11(3), pages 1-26, August.
    7. Hamzeh Al Amosh & Noorhayati Mansor, 2021. "Disclosure of integrated reporting elements by industrial companies: evidence from Jordan," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 121-145, March.
    8. Yanqi Sun, 2024. "Does integrated reporting fit China? A contextual analysis for the innovation of sustainability reporting," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(10), pages 26313-26344, October.
    9. Salaheldin Hamad & Muhammad Umar Draz & Fong-Woon Lai, 2020. "The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework," SAGE Open, , vol. 10(2), pages 21582440209, June.
    10. Zhen Li & Yitong Sun & Jinhao Liu & Yi Li & Zhifang Zhou, 2024. "Corporate violations and bank debt cost: The insurance effect of corporate social responsibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4487-4503, September.
    11. Wen, Hui & Ho, Ken C. & Gao, Jijun & Yu, Li, 2022. "The fundamental effects of ESG disclosure quality in boosting the growth of ESG investing," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 81(C).
    12. Kalpana Tokas & Kartik Yadav, 2023. "Foreign Ownership and Corporate Social Responsibility: The Case of an Emerging Market," Global Business Review, International Management Institute, vol. 24(6), pages 1302-1325, December.
    13. Ghada A. Altarawneh & Asma’a Omar Al-Halalmeh, 2020. "Conformity of Annual Reports to an Integrated Reporting Framework: ASE Listed Companies," IJFS, MDPI, vol. 8(3), pages 1-24, August.
    14. Zhang, Xiang & Zhan, Feng & Liu, Bin, 2023. "Institutional development, political uncertainty, and corporate cash holdings: Evidence from China," Finance Research Letters, Elsevier, vol. 53(C).
    15. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
    16. Yuan Yuan & Ye Meng, 2024. "The signalling role of the government‐market relationship in debt financing: Evidence from China," Australian Economic Papers, Wiley Blackwell, vol. 63(4), pages 667-686, December.
    17. Dato‘ Dr. Jelani Bin Hamdan, 2020. "Theory and Evidence on the Relationship between Leadership Style and Organizational Performance: A Case in Small Medium Enterprises in East Malaysia," International Business Research, Canadian Center of Science and Education, vol. 13(7), pages 265-265, July.
    18. Ioana Dorin & Ioan Rosca & Dana Andreea Costea & Cornel Suciu, 2020. "Integrated Reporting for Public Sector in EU. A case study," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(1), pages 121-126, March.
    19. Wang, Huaxing & Li, Tianzi & Zhu, Junfan & Jian, Youting & Wang, Zeyu & Wang, Zengwen, 2023. "China's new environmental protection law: Implications for mineral resource policy, environmental precaution and green finance," Resources Policy, Elsevier, vol. 85(PB).
    20. Sara Trucco & Maria Chiara Demartini & Valentina Beretta, 2021. "The reporting of sustainable development goals: is the integrated approach the missing link?," SN Business & Economics, Springer, vol. 1(2), pages 1-13, February.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bcp:journl:v:5:y:2021:i:12:p:430-436. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Pawan Verma (email available below). General contact details of provider: https://rsisinternational.org/journals/ijriss/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.