IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v13y2021i23p13327-d693092.html
   My bibliography  Save this article

Internal Change Mechanism of Integrated Reporting: A Field Study

Author

Listed:
  • Ahmet Akbas

    (Department of Business Administration, Recep Tayyip Erdoğan University, 53100 Rize, Turkey)

  • Ali Coskun

    (Department of Management, Boğaziçi University, 34342 İstanbul, Turkey)

  • Sebahattin Demirkan

    (Carey Business School, Johns Hopkins University, Baltimore, MD 21202, USA
    O’Malley School of Business, Manhattan College, Riverdale, NY 10471, USA)

  • Osman Karamustafa

    (Department of Accounting and Finance, Recep Tayyip Erdoğan University, 53100 Rize, Turkey)

Abstract

Integrated reporting has a considerable impact on the decision-making of all stakeholders in firms. Moreover, the increasing importance of integrated reporting has brought about changes in the reporting process. The purpose of this study is to analyze the internal changes in the integrated reporting process in Turkish business entities. To achieve this purpose, a semi-structured interview with managers of these entities was conducted. The data obtained from the interviews were analyzed then the results were evaluated. We find that entities undergo a structural internal change that affects all components of firms in their reporting process, due to the impact of integrated reporting implementation and expectations.

Suggested Citation

  • Ahmet Akbas & Ali Coskun & Sebahattin Demirkan & Osman Karamustafa, 2021. "Internal Change Mechanism of Integrated Reporting: A Field Study," Sustainability, MDPI, vol. 13(23), pages 1-17, December.
    • Handle: RePEc:gam:jsusta:v:13:y:2021:i:23:p:13327-:d:693092
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/13/23/13327/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/13/23/13327/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Colin Higgins & Wendy Stubbs & Tyron Love, 2014. "Walking the talk(s): Organisational narratives of integrated reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1090-1119, August.
    2. Flower, John, 2015. "The International Integrated Reporting Council: A story of failure," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 1-17.
    3. George Serafeim, 2015. "Integrated Reporting and Investor Clientele," Journal of Applied Corporate Finance, Morgan Stanley, vol. 27(2), pages 34-51, June.
    4. Wendy Stubbs & Colin Higgins, 2014. "Integrated Reporting and internal mechanisms of change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1068-1089, August.
    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. Cécile Churet & Robert G. Eccles, 2014. "Integrated Reporting, Quality of Management, and Financial Performance," Journal of Applied Corporate Finance, Morgan Stanley, vol. 26(1), pages 56-64, March.
    7. Mohammad Enamul Hoque, 2017. "Why Company Should Adopt Integrated Reporting?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 241-248.
    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. Charl de Villiers & Elmar R. Venter & Pei†Chi Kelly Hsiao, 2017. "Integrated reporting: background, measurement issues, approaches and an agenda for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(4), pages 937-959, December.
    3. Linda Kannenberg & Philipp Schreck, 2019. "Integrated reporting: boon or bane? A review of empirical research on its determinants and implications," Journal of Business Economics, Springer, vol. 89(5), pages 515-567, July.
    4. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2019. "Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 518-528, March.
    5. Patrick Velte & Martin Stawinoga, 2017. "Integrated reporting: The current state of empirical research, limitations and future research implications," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 275-320, October.
    6. Chaidali, Panagioula (Penny) & Jones, Michael John, 2017. "It’s a matter of trust: Exploring the perceptions of Integrated Reporting preparers," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 1-20.
    7. Daniel Reimsbach & Geert Braam, 2023. "Creating social and environmental value through integrated thinking: International evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 304-320, January.
    8. Busco, Cristiano & Malafronte, Irma & Pereira, John & Starita, Maria Grazia, 2019. "The determinants of companies’ levels of integration: Does one size fit all?," The British Accounting Review, Elsevier, vol. 51(3), pages 277-298.
    9. Jukka Mähönen, 2020. "Comprehensive Approach to Relevant and Reliable Reporting in Europe: A Dream Impossible?," Sustainability, MDPI, vol. 12(13), pages 1-38, June.
    10. Malak Bou Diab & Vera Bou Diab & Mouhammad Ali Saleh, 2021. "The Challenges Facing Businesses In Lebanon In Adopting And Applying Integrated Reporting," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 255-264, February.
    11. Mähönen Jukka, 2020. "Integrated Reporting and Sustainable Corporate Governance from European Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-40, July.
    12. Niccol? Comerio & Patrizia Tettamanzi, 2019. "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 73-95.
    13. Marco Fasan & Chiara Mio, 2017. "Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 26(3), pages 288-305, March.
    14. Warren Maroun, 2020. "A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice," Journal of Business Ethics, Springer, vol. 161(1), pages 187-209, January.
    15. Klarissa Lueg & Rainer Lueg, 2021. "Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1785-1800, November.
    16. Dale Tweedie & Christian Nielsen & Nonna Martinov‐Bennie, 2018. "The Business Model in Integrated Reporting: Evaluating Concept and Application," Australian Accounting Review, CPA Australia, vol. 28(3), pages 405-420, September.
    17. Maria Aluchna & Nazim Hussain & Maria Roszkowska-Menkes, 2019. "Integrated Reporting Narratives: The Case of an Industry Leader," Sustainability, MDPI, vol. 11(4), pages 1-16, February.
    18. Alberto Incollingo & Michela Bianchi, 2016. "The Connectivity of Information in Integrated Reporting. Empirical Evidence from International Context," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(2), pages 55-78.
    19. Aureliana-Geta Roman & Mihaela Mocanu & Răzvan Hoinaru, 2019. "Disclosure Style and Its Determinants in Integrated Reports," Sustainability, MDPI, vol. 11(7), pages 1-16, April.
    20. 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.

    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:gam:jsusta:v:13:y:2021:i:23:p:13327-:d:693092. 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: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    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.