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Internal Change Mechanism of Integrated Reporting: A Field Study

Author

Listed:
  • Ahmet Akbas

    (Department of Business Administration, Recep Tayyip Erdoğan University, 53100 Rize, Turkey)

  • Ali Coskun

    (Department of Management, Boğaziçi University, 34342 İstanbul, Turkey)

  • Sebahattin Demirkan

    (Carey Business School, Johns Hopkins University, Baltimore, MD 21202, USA
    O’Malley School of Business, Manhattan College, Riverdale, NY 10471, USA)

  • Osman Karamustafa

    (Department of Accounting and Finance, Recep Tayyip Erdoğan University, 53100 Rize, Turkey)

Abstract

Integrated reporting has a considerable impact on the decision-making of all stakeholders in firms. Moreover, the increasing importance of integrated reporting has brought about changes in the reporting process. The purpose of this study is to analyze the internal changes in the integrated reporting process in Turkish business entities. To achieve this purpose, a semi-structured interview with managers of these entities was conducted. The data obtained from the interviews were analyzed then the results were evaluated. We find that entities undergo a structural internal change that affects all components of firms in their reporting process, due to the impact of integrated reporting implementation and expectations.

Suggested Citation

  • Ahmet Akbas & Ali Coskun & Sebahattin Demirkan & Osman Karamustafa, 2021. "Internal Change Mechanism of Integrated Reporting: A Field Study," Sustainability, MDPI, vol. 13(23), pages 1-17, December.
    • Handle: RePEc:gam:jsusta:v:13:y:2021:i:23:p:13327-:d:693092
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    References listed on IDEAS

    as
    1. Wendy Stubbs & Colin Higgins, 2014. "Integrated Reporting and internal mechanisms of change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1068-1089, August.
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    4. Colin Higgins & Wendy Stubbs & Tyron Love, 2014. "Walking the talk(s): Organisational narratives of integrated reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1090-1119, August.
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    Cited by:

    1. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).

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