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Accountants' institutional work: a global study of the role of accountants in integrated reporting.
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- Author(s): Arora, Mitali Panchal; Lodhia, Sumit; Stone, Gerard William
- Source:
Qualitative Research in Accounting & Management; 2023, Vol. 20 Issue 5, p647-674, 28p- Subject Terms:
- Source:
- Additional Information
- Abstract: Purpose: With the accelerated global adoption of integrated reporting, this paper aims to understand the role of practicing accountants in integrated reporting. Design/methodology/approach: Using the case study approach, data was collected from semi-structured interviews in six international organisations that have adopted integrated reporting. Institutional work provided the theoretical insights for this study. Findings: The study found that accountants were an indispensable part of the integrated reporting process because of their strength and knowledge in corporate reporting. However, despite having the potential to engage, it was noted that accountants currently do not apply their key reporting skills in the integrated reporting context. It was observed that accountants' roles were limited to carrying out their traditional routine financial reporting activities including reporting on the financial aspects of the report, developing key performance indicators and assisting with assurance related tasks. Research limitations/implications: This study adds to the limited literature by providing a comprehensive understanding of how accountants are currently involved in integrated reporting. This study suggests that accountants are seeking to maintain their existing institutional practices. Practical implications: A need for accountants to move beyond maintaining their institutional roles and engage more extensively in integrated reporting is emphasised. Originality/value: Through its focus on human agency, this study applied institutional work to integrated reporting, thereby expanding literature on integrated reporting and the roles performed by accountants in this process. This study also contributes to the conceptualisation of maintaining institutions strategies through the development of the cooperative strategy. [ABSTRACT FROM AUTHOR]
- Abstract: Copyright of Qualitative Research in Accounting & Management is the property of Emerald Publishing Limited and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Abstract:
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