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Developing a conceptual model of influences around integrated reporting, new insights and directions for future research

Author

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  • Charl de Villiers
  • Pei-Chi Kelly Hsiao
  • Warren Maroun

Abstract

Purpose - This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in thisMeditari Accountancy Researchspecial issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach - The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda. Findings - The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways. Originality/value - The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.

Suggested Citation

  • Charl de Villiers & Pei-Chi Kelly Hsiao & Warren Maroun, 2017. "Developing a conceptual model of influences around integrated reporting, new insights and directions for future research," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(4), pages 450-460, October.
    • Handle: RePEc:eme:medarp:medar-07-2017-0183
    DOI: 10.1108/MEDAR-07-2017-0183
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    Cited by:

    1. O'Dwyer, Brendan & Humphrey, Chris & Rowbottom, Nick, 2024. "From institutional integration to institutional demise: The disintegration of the International Integrated Reporting Council (IIRC)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).

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