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Article
Publication date: 1 December 1997

Hitoshi Noguchi

Proposes a system in which the information superhighway can be built, maintained and routinely upgraded by the efforts of multitudes of small scale servers looking after…

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Abstract

Proposes a system in which the information superhighway can be built, maintained and routinely upgraded by the efforts of multitudes of small scale servers looking after only their own individual economic interests. Each server will be classified as either a “parasitic” server or an “integrated” server. At a given band‐width level, integrated servers are equal to each other in their network, but parasitic servers will be functionally dependent on their integrated parent servers to which they must pay a fee. Although it is initially cheaper to open a parasitic server, economic incentive will motivate owners of parasitic servers to make their servers integrated. The primeval seed of this network will be a structure composed of three servers arranged in a triangle called the “base delta.” The first integrated servers will be connected to each of the three base delta servers. Later, servers will have to be connected to at least three other integrated servers to qualify as integrated servers. Each base delta will have a territory extending from it that, when intermeshed with other base delta territories, will become “integrated” base delta territories. All integrated servers within integrated base delta territories are equal to each other in function. The aim is to motivate the owners of independent small‐scale servers in such a way as to cover the globe with integrated base delta territories.

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Internet Research, vol. 7 no. 4
Type: Research Article
ISSN: 1066-2243

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Article
Publication date: 1 October 2005

J Billings

It is suggested that a common understanding of integrated care between multi‐professional staff is vital to prevent barriers to unification and quality of care. This paper…

Abstract

It is suggested that a common understanding of integrated care between multi‐professional staff is vital to prevent barriers to unification and quality of care. This paper examines qualitative data from PROCARE, a recently completed European project on integrated care for older people, to put forward an interpretation of what integrated care means to staff. Through thematic analysis, four main clusters were identified. The paper suggests that, while the analysis revealed a common and inter‐related European interpretation that was somewhat idealised and moralistic, this was countered by challenges to its implementation that were inseparable from the rhetoric. The paper suggests that a collective, morally strong understanding is unable to prevent barriers to integrated care, and that tensions between services remain a prominent impediment.

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Journal of Integrated Care, vol. 13 no. 5
Type: Research Article
ISSN: 1476-9018

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Article
Publication date: 19 October 2021

Michael Grassmann, Stephan Fuhrmann and Thomas W. Guenther

Credibility concerns regarding integrated reports can harm the intended decrease of information asymmetry between a firm and its investors. Therefore, it is crucial to…

Abstract

Purpose

Credibility concerns regarding integrated reports can harm the intended decrease of information asymmetry between a firm and its investors. Therefore, it is crucial to examine whether voluntary third-party assurance enhances the credibility of integrated reports and, thus, decreases information asymmetry. Furthermore, this study aims to investigate the interaction effect between assurance quality and the disclosed connectivity of the capitals, a distinguishing feature of integrated reports.

Design/methodology/approach

Content analysis is performed of the 176 assurance statements included in the 269 integrated reports of Forbes Global 2000 firms disclosed from 2013 to 2015 and the 269 integrated reports themselves. Regression analyzes are applied to examine the associations between assurance, the disclosed connectivity of the capitals and information asymmetry.

Findings

The presence of an assurance statement in an integrated report significantly decreases information asymmetry. Surprisingly, assurance quality is not significantly associated with information asymmetry. However, an interaction analysis reveals that combining high assurance quality with high disclosed connectivity of the capitals allows a significant decrease in information asymmetry.

Research limitations/implications

The paper demonstrates that the connectivity of the capitals of integrated reports and assurance quality are connected and together are associated with information asymmetry.

Practical implications

The results imply, both for report preparers and standard setters, that assurance quality is advantageous only when combined with disclosed connectivity of the capitals.

Social implications

More information on non-financial information measured by the connectivity of the capitals of integrated reporting has an interaction effect together with assurance quality on information asymmetry.

Originality/value

This paper builds on a unique data set derived from the contents of integrated reports and accompanying assurance statements. Furthermore, it extends the integrated reporting literature by investigating the interaction between assurance quality and the disclosed connectivity of the capitals, which had not previously been examined in combination.

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Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 11 October 2021

Barry Ackers and Adeyemi Adebayo

This paper aims to establish the extent to which South African state-owned entities (SOEs), where integrated reporting is a quasi-mandatory reporting requirement, have…

Abstract

Purpose

This paper aims to establish the extent to which South African state-owned entities (SOEs), where integrated reporting is a quasi-mandatory reporting requirement, have incorporated the principles of the international integrated reporting framework. These identified South African SOE reporting practices are compared with the ‘integrated reporting’ related disclosures of SOEs in selected countries, where integrated reporting remains voluntary.

Design/methodology/approach

This paper deploys a qualitative research approach, to thematically analyse the content of publicly available annual or integrated reports of South Africa SOEs, as the primary country of analysis, with those of their counterparts in five purposively selected countries. The relative scores for the SOEs of each country is calculated using a disclosure index derived from the international integrated reporting framework principles.

Findings

The paper found that despite being a quasi-mandatory reporting requirement, not all South African SOEs complied with all the international integrated reporting framework principles. Accepting the assertion that integrated reporting enhances organisational transparency and accountability, the accountability disclosure practices of South African SOEs appear more comprehensive than their counterparts in other countries.

Originality/value

Extant research into integrated reporting has primarily focussed on the profit-seeking private sector, with limited research into its applicability in the public sector. This paper attempts to address this paucity by examining aspects of integrated reporting by South African SOEs, which are then compared to accountability reporting practices in other countries.

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Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 23 October 2021

Nick Sciulli and Desi Adhariani

It is 10 years since the International Integrated Reporting Council (IIRC) was founded and the development of the IIRC Framework has been adopted by thousands of…

Abstract

Purpose

It is 10 years since the International Integrated Reporting Council (IIRC) was founded and the development of the IIRC Framework has been adopted by thousands of organisations. This paper aims to provide empirical evidence on the motivation for the preparation of integrated reports from a diffusion of innovation (DOI) perspective.

Design/methodology/approach

Three case study organisations operating in distinct industry sectors are investigated to ascertain the motivation for the adoption of integrated reporting. DOI theory was adopted as the theoretical lens to guide the research design. An interpretative approach is used to ascertain common themes from an analysis of semi-structured interview transcripts of senior managers and directors.

Findings

The findings from these case studies support the main tenets of DOIs theory. The evidence suggests that senior executive leadership plays a significant role in commencing the integrated reporting “journey”. This study finds evidence of DOI characteristics, such as relative advantage, compatibility and observability with respect to the objectives of senior managers. The main motivations for the production of the integrated report were to demonstrate leadership and innovation to stakeholders, overcome the perceived inadequacies of the disclosures required for traditional annual reports, to enhance transparency and to satisfy the changing demands of investors and other stakeholders.

Research limitations/implications

This project captures the perceptions and views of preparers of the integrated report rather than its users. In addition, only three case study sites were investigated, therefore, generalisations would be spurious.

Practical implications

Other organisations yet to consider the production of integrated reports or to re-assess their stakeholder relationships, could use these findings to plan for their own future reporting obligations.

Originality/value

The organisations investigated were a superannuation fund, a multinational company and a charity. All are recognised leaders in their respective industries.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 11 October 2021

Francesca Rossignoli, Riccardo Stacchezzini and Alessandro Lai

Given the limited studies that have started to focus on contexts where integrated reporting (IR) is voluntarily adopted, this paper aims to explore the moderating role of…

Abstract

Purpose

Given the limited studies that have started to focus on contexts where integrated reporting (IR) is voluntarily adopted, this paper aims to explore the moderating role of institutional characteristics on the association between voluntary report release and analyst forecast accuracy.

Design/methodology/approach

This study uses a quantitative empirical research method grounded on voluntary disclosure theory to provide empirical evidence on an international sample of companies choosing to release integrated reports. Preliminarily, a cluster analysis is used to group countries according to institutional patterns. Multivariate analyses detect the associations between report release choice and analysts’ forecast accuracy across clusters. Multiple econometric approaches are used to address the endogeneity concerns.

Findings

IR release is not informative for the market unless considering systematic variations across different institutional settings. Analysts’ forecast is more accurate for IR adopters located in strong institutional enforcement settings than for all the other companies. In the strong institutional setting that is also characterized by a pluralistic society, IR release benefits for the market are conditioned by the fact that the choice to release IR depends on environmental, governance and social disclosure-based managers remuneration and disclosure requirements. In weak institutional settings, IR release is not beneficial for the forecast accuracy.

Research limitations/implications

Academics and practitioners can gain understanding of the usefulness of voluntary IR across different institutional settings.

Originality/value

The study advances the understanding of the IR’s informativeness, overcoming the common dichotomous distinctions between strong and weak institutional settings.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 5 August 2021

Noor Aishah Hassan, Suhaiza Zailani and Muhammad Khalilur Rahman

This study aims to investigate the effectiveness of integrated audit management and its impact on business sustainability for an emerging economy.

Abstract

Purpose

This study aims to investigate the effectiveness of integrated audit management and its impact on business sustainability for an emerging economy.

Design/methodology/approach

Drawing on the dynamic capability and contingency theory, the authors investigated the factors on integrated audit management implementation using a sample of 104 certified Malaysian manufacturing firms. The collected data has been analysed using the partial least squares through the structural equation modelling technique.

Findings

The findings have revealed that human resource capability, technological capability and quality capability have a robust influence on the importance of the internal audit process, which, in turn, leads to integrated audit management effectiveness towards the outcome of business sustainability. The results have also indicated the mediating effect of the internal audit process on the research model.

Originality/value

The contribution from the empirical findings will provide productive insights to help manufacturing firms devise an effective integrated internal audit management system to ensure business sustainability and increase competitiveness advantages for an emerging economy.

Details

Management Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8269

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Article
Publication date: 28 August 2021

Guler Aras, Ozlem Kutlu Furtuna and Evrim Hacioglu Kazak

The main purpose of this paper is to evaluate to what extent a public university, named Yildiz Technical University, integrated report provides disclosure on International…

Abstract

Purpose

The main purpose of this paper is to evaluate to what extent a public university, named Yildiz Technical University, integrated report provides disclosure on International Integrated Reporting Council (IIRC) content elements, suggesting the presence of integrated thinking, and whether higher education institutions’(HEIs) characteristics could affect the level of disclosure on that framework. Additionally, the purpose of this paper is to identify whether the Yildiz Technical University follows the IIRC framework and how integrated reporting can enhance the value creation for HEIs’ stakeholders in the context of voluntary reporting.

Design/methodology/approach

To conduct integrated reporting framework in HEIs specifically from a public university perspective, this paper has used a case study approach. Research data have been triangulated through interviews, questionnaires and finally, documents and archival records.

Findings

This paper gives insights into the reporting practices from a public institution, specifically from HEIs. Delivering high-quality services in an economically, environmentally and socially sustainable manner is significant to public accountability and transparency. The Yildiz Technical University has been the best example in disclosing non-financial information to its stakeholders and enhancing the accountability tool.

Practical implications

This paper can be a leading practice and can be considered as an integrated reporting framework for HEIs willing to follow the same path.

Originality/value

To the best of the authors’ knowledge, this paper is the first to investigate the integrated reporting framework in a developing country, under HEIs and specifically for a public university.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 3 August 2021

R. Deepa and Rupashree Baral

The study attempts to extend the current scholarship in the field of employer branding. Integrated communication is about consistent communication that is synergistic…

Abstract

Purpose

The study attempts to extend the current scholarship in the field of employer branding. Integrated communication is about consistent communication that is synergistic through multiple communication channels. Employer branding activities that involve multiple internal communication channels aim to attract employees. The study proposes that the perceived impact of effective integrated communication in employer branding shapes employee attitude and hence employee attraction. Employee perception of the choice of communication channels is also proposed to have an impact on employee attraction.

Design/methodology/approach

An exploratory qualitative study in the form of interviews and a preliminary survey was conducted in the first phase. The main study involved a questionnaire survey to empirically test the proposed hypotheses. The respondents were information technology–business process management (IT-BPM) employees (n = 520) in India.

Findings

The direct and interaction effects of integrated communication and usefulness of communication channels on employee attraction within the organization were empirically validated to suggest a positive impact on employee attraction.

Originality/value

The study extends the current body of knowledge on talent attraction to include present employees. Similarly, the study on integrated communication and its impact on employee attraction is an important addition to the literature on employer branding, internal communication and talent management, given the present coronavirus disease 2019 (COVID-19) situation.

Details

Corporate Communications: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1356-3289

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Article
Publication date: 28 August 2021

A.M.I. Lakshan, Mary Low and Charl de Villiers

The international integrated reporting framework encourages organisations to disclose material information that affects their ability to create value. This paper aims to…

Abstract

Purpose

The international integrated reporting framework encourages organisations to disclose material information that affects their ability to create value. This paper aims to investigate the challenges and techniques preparers of integrated reports use to determine the materiality of non-financial information.

Design/methodology/approach

This paper uses an exploratory interpretive thematic analysis and an archival research approach. Qualitative semi-structured interviews were conducted with 55 integrated reporting (IR) preparers in 12 publicly listed companies, supported by the perusal of the companies’ integrated annual reports over a three-year period.

Findings

IR preparers find materiality determination for non-financial information challenging. This study found that preparers convert challenges into opportunities by using materiality disclosures as image-enhancing marketing tools, which causes concerns regarding weak accountability and a deviation from the International Integrated Reporting Council’s objective of improving information quality. This study found that IR preparers use various techniques in conjunction to determine materiality levels, as well as whether to disclose non-financial information in their integrated reports. The institutional isomorphism lens used in the study highlighted the issues IR preparers faced in their determined efforts of IR materiality levels under mimetic and normative isomorphism pressures.

Research limitations/implications

The challenges and techniques identified can contribute to the development of a framework for materiality level determination for non-financial information.

Practical implications

Regulators who are concerned with ensuring sufficient information to improve investor decision-making will be interested in the techniques IR preparers use to determine materiality levels for non-financial information, to improve their regulations and frameworks.

Originality/value

This study contributes to the literature regarding challenges with materiality level determination in integrated reports and techniques used by IR preparers. The application of an institutional isomorphism lens led to greater insight and understanding of IR preparers’ challenges and techniques in materiality determination. This paper makes a number of significant contributions to the IR literature. First, it identifies the usefulness of material information for decision-making and the influence stakeholders have on the materiality determination of non-financial information, which have not been mentioned in the prior literature. Second, the literature is silent on how organisations relate materiality to value creation for the purposes of determining the materiality content of an integrated report; this research provides empirical evidence of the use of value creation criteria in materiality determination. Third, the study highlights that materiality is a combination of efforts that involves everyone in an organisation. Further, the strategy should be linked to IR and preparers have indicated that integrated thinking is required for materiality determination.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

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