Developing a conceptual model of influences around integrated reporting, new insights and directions for future research
Abstract
Purpose
This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special 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.
Keywords
Acknowledgements
The authors thank the authors and reviewers of the articles in this special issue, as well as the reviewers of this lead article of the special issue, for their hard work and insightful comments.
Citation
de Villiers, C., Hsiao, P. and Maroun, W. (2017), "Developing a conceptual model of influences around integrated reporting, new insights and directions for future research", Meditari Accountancy Research, Vol. 25 No. 4, pp. 450-460. https://doi.org/10.1108/MEDAR-07-2017-0183
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