Accounting Forum · 2016 · 764 citations · 58 references
BusinessAccountancyAccountingAccounting Information SystemsAccounting TheoryCorporate ReportingBusiness ReportingIntegrated ReportingIntellectual Capital ReportingReporting SystemsIntegrated Reporting CritiqueIntegrated Reporting FrameworkIntegrated Reporting ImplementationIntegrated Reporting QualityIntellectual CapitalManagement Accounting ReportingManagement Accounting Reports
The paper reviews integrated reporting literature to generate insights, critique existing research, and propose future research directions, drawing on intellectual capital research stages. The authors conduct a structured literature review of integrated reporting, using the four-stage intellectual capital research framework to guide their analysis. They find that most integrated reporting studies are normative with little empirical examination of practice, and they call for more critical research on its rhetoric and real-world application, offering an insightful critique of this emerging accounting practice.
This paper reviews the field of integrated reporting (<IR>) to develop insights into how <IR> research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published <IR> research presents normative arguments for <IR> and there is little research examining <IR> practice. Thus, we call for more research that critiques <IR>'s rhetoric and practice. To frame future research we refer to parallels from intellectual capital research that identifies four distinct research stages to outline how <IR> research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice.
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Journal of the American Dietetic Association · 1993 · 18.3K citations
The balanced scorecard : measures that drive performance
R. S. Caplan · Harvard business review · 1992 · 12.2K citations
Management, Performance Management, Strategic Management +14