作者
Alberto Romolini, Silvia Fissi, Elena Gori
发表日期
2017/2
期刊
International Journal of Accounting and Financial Reporting
卷号
7
期号
1
页码范围
32-59
简介
Integrated reporting is progressively influencing corporate non-financial reporting and, more recently, scientific debate. It is a model for combining into “One Report” the various aspects of non-financial information. Scientific debate-currently in a developmental phase–shows a lack of contributions on the subject with respect to its potential importance, and the need for more robust theoretical reflection. This article sets out to explore studies of integrated reporting to date, identifying perspectives of analysis and outlining possible routes for future development. The research is exploratory in nature and investigates the dissemination and dynamics of IR studies from when the concept appeared to date by using three of the main databases for scientific publications (Science Direct, Ebsco and Scopus) and Google Scholar research engine. The analysis shows that attention to integrated reporting exploded from 2013 and that current research uses a variety of methodologies, mainly qualitative. Moreover, the article identifies some future development for the research in the integrated reporting field.
引用总数
201720182019202020212022202313155610
学术搜索中的文章
A Romolini, S Fissi, E Gori - International Journal of Accounting and Financial …, 2017