Accounting, Auditing & Accountability Journal: Volume 31 Issue 5

Evaluating the integrated reporting journey: insights, gaps and agendas for future research

Leonardo Rinaldi, Jeffrey Unerman, Charl de Villiers

The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International…

It is not always bad news: Illustrating the potential of integrated reporting using a case study in the eco-tourism industry

Mary-Anne McNally, Warren Maroun

The purpose of this paper is to challenge the notion that non-financial reporting is mainly about impression management or is only a superficial response to the hegemonic…

“Integrated reporting is like God: no one has met Him, but everybody talks about Him”: The power of myths in the adoption of management innovations

Delphine Gibassier, Michelle Rodrigue, Diane-Laure Arjaliès

The purpose of this paper is to analyze the process through which an International Integrated Reporting Council (IIRC) pilot company adopted “integrated reporting” (IR), a…

Integrated reporting and narrative accountability: the role of preparers

Alessandro Lai, Gaia Melloni, Riccardo Stacchezzini

The International Integrated Reporting Council claims that integrated reporting (IR) can enhance corporate accountability, yet critical and interpretative studies have contested…

Integrated reporting as a test of worth: A conversation with the chairman of an integrated reporting pilot organisation

Gillian Maree Vesty, Chao Ren, Sophia Ji

The purpose of this paper is to provide practical insights into a senior manager’s engagement with integrated reporting (IR). This paper theorises IR as an accounting compromise…

Integrated thinking leading to integrated reporting: case study insights from a global player

Khaldoon Al-Htaybat, Larissa von Alberti-Alhtaybat

The purpose of this paper is to investigate the link between integrated thinking (IT) and integrated reporting (IR) in a global player. It seeks to shed light on how IT develops…

Implementing third-party assurance in integrated reporting: Companies’ motivation and auditors’ role

Christian Rainer Briem, Andreas Wald

The purpose of this paper is to examine companies’ reasons for voluntarily obtaining third-party integrated reporting (IR) assurance and the role of external auditors in the…

Bridging the gap between theory and practice in management accounting: Reviewing the literature to shape interventions

E. Pieter Jansen

Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for…

Thirty years of Accounting, Auditing and Accountability Journal: A critical study of the journal’s most cited articles

John Dumay, Charl de Villiers, James Guthrie, Pei-Chi Hsiao

The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three…

From Cadbury to Kay: discourse, intertextuality and the evolution of UK corporate governance

Michael Price, Charles Harvey, Mairi Maclean, David Campbell

The purpose of this paper is to answer two main research questions. First, the authors ask the degree to which the UK corporate governance code has changed in response to both…