Concepedia

Integrated Reporting Barriers

Integrated Reporting Barriers is a conceptual construct that identifies and categorizes the organizational, technical, cultural, and regulatory impediments that hinder the adoption, implementation, and effectiveness of integrated reporting practices within corporate reporting frameworks.

27

Publications

3.1K

Citations

58

Authors

39

Institutions

Publications per year

2017–2026

16

Variants

Integrated Reporting ChallengesIntegrated Reporting Impediments

Parents

Publications

27

Integrated reporting: On the need for broadening out and opening up

Judy Brown, Jesse Dillard · Accounting Auditing & Accountability Journal · 2014 · 449 citations

, , +17

Evaluating the integrated reporting journey: insights, gaps and agendas for future research

Leonardo Rinaldi, Jeffrey Unerman, Charl de Villiers · Accounting Auditing & Accountability Journal · 2018 · 276 citations · Full text

, , +13

Integrated reporting in South Africa in 2012

Jill Atkins, Warren Maroun · Meditari Accountancy Research · 2015 · 254 citations

, , +17

Barriers to implementing the International Integrated Reporting Framework

John Dumay, Cristiana Bernardi, James Guthrie et al. · Meditari Accountancy Research · 2017 · 246 citations

, , +12

‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J.

Ian Thomson · Critical Perspectives on Accounting · 2014 · 232 citations · Full text

, , +14

1–5 of 27

Authors

58

  1. SL
    Sumit Lodhia

    University of South Australia, Australia

    2 publications · 250 citations

    2

    h-index

  2. KH
    Kristýna Havlová

    Prague University of Economics and Business, Czechia

    1 publications · 67 citations

    1

    h-index

  3. CC
    Cecília Carmo

    University of Aveiro, Portugal

    1 publications · 17 citations

    1

    h-index

  4. IC
    Inês Correia

    Hospitais da Universidade de Coimbra, Portugal

    1 publications · 17 citations

    1

    h-index

  5. JB
    Judy Brown

    Victoria University of Wellington, New Zealand

    1 publications · 449 citations

    1

    h-index

1–5 of 58

Institutions

39

  1. University of South Australia

    Adelaide, Australia

    2 h-index

    3 publications

    273 citations

  2. Macquarie University

    Sydney, Australia

    2 h-index

    3 publications

    514 citations

  3. Universidad Andrés Bello

    Santiago, Chile

    1 h-index

    1 publications

    19 citations

  4. University of Aveiro

    Aveiro, Portugal

    1 h-index

    2 publications

    34 citations

  5. University of Ljubljana

    Ljubljana, Slovenia

    1 h-index

    2 publications

    24 citations

  6. University of Urbino

    Urbino, Italy

    1 h-index

    1 publications

    85 citations

  7. Leuphana University of Lüneburg

    Lüneburg, Germany

    1 h-index

    1 publications

    30 citations

  8. Universitat de Lleida

    Lleida, Spain

    1 h-index

    1 publications

    19 citations

1–8 of 39

Venues

  1. Meditari Accountancy Research

    MEDAR · 4 publications · 608 citations

    4

    h-index

  2. Critical Perspectives on Accounting

    2 publications · 254 citations

    2

    h-index

  3. 2

    h-index

  4. Accounting Auditing & Accountability Journal

    2 publications · 725 citations

    2

    h-index

  5. Problemy Zarządzania - Management Issues

    1 publications · 12 citations

    1

    h-index

1–5