Integrated reporting: A structured literature review
By John Dumay, Cristiana Bernardi, James P. Guthrie, Paola Demartini. 2016
688 citations recorded by the source corpus.
Abstract This paper reviews the field of integrated reporting () to develop insights into how research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published research presents normative arguments for and there is little research examining practice. Thus, we call for more research that critiques ’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 research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice.
View Paper: https://www.semanticscholar.org/paper/a4835f2dc516db0aed9a0a02ca89891427ade1d5
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
- Cristiana Bernardi
- Matteo La Torre
- James P. Guthrie
- John Dumay
- Mohammad Abdolmohammadi
- R. Whiting
- Jan Mouritsen
- G. Melloni
Citations in the corpus
- A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting (2017, unknown): “Dumay (2016) points out that early adoption of intellectual capital (IC) reporting has been overtaken by adoption of CSR and sustainability reporting and these became the common voluntary reporting regimes, internationally predicated on the Global Reporting Initiative (GRI) framework.”
- Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective (2017, background): “Our review finds that scholars and practitioners alike refer to three distinct models as “integrated reporting” (Tweedie and Martinov-Bennie, 2015; Dumay et al., 2016; Feng et al., 2017), but only one is”