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

2018 ◽  
Vol 31 (5) ◽  
pp. 1294-1318 ◽  
Author(s):  
Leonardo Rinaldi ◽  
Jeffrey Unerman ◽  
Charl de Villiers
Keyword(s):  
Research Policy ◽  
Future Research ◽  
Integrated Reporting ◽  
Policy And Practice ◽  
Discussion Paper ◽  
Content Type ◽  
Academic Literature ◽  
Research Areas ◽  
International Integrated Reporting Council ◽  
The Impact

Purpose The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated Reporting Council (IIRC)’s Discussion Paper was published in late 2011. It provides insights into the phases of the IR journey as investigated by accounting researchers, identifies important gaps in the literature and sketches an agenda for future research. Design/methodology/approach The paper develops a theoretically informed analysis of published IR research articles using the idea journey theoretical framework. The paper draws upon academic analysis and insights published in 65 IR-related articles across 83 accounting journals listed in the Scopus database. Findings A key insight of the paper is that the academic literature has not yet covered all stages of the IR idea journey. The highest proportion of articles provide insights in the generation and production phases of this journey, while there is relatively little research into the impact phase of the IR idea. Furthermore, the locus of research covered by the current IR literature is situated at macro- and meso-levels. This reveals opportunities for future research to explore, at a more detailed level, interactions between single individuals or small groups in implementing or understanding the IR idea. Research limitations/implications This paper focuses on the idea journey of the IIRC’s version of IR. It identifies gaps regarding the stages of the IR idea journey that have not been covered by the extant academic literature and suggests some research areas that need to be addressed to help inform improvements in policy and practice. A key limitation is that it draws on a single communication channel, namely, academic articles published in accounting journals, but it provides opportunities for considerable further developments. Originality/value The paper extends IR research by reconciling insights from an understandably fragmented emerging literature. It provides a multi-dimensional perspective on IR, highlighting the dynamics and interrelationships in the literature. It also helps inform improvements in research, policy and practice by identifying gaps regarding the stages of the IR idea journey that have not been covered by the extant academic literature. Lastly, the paper builds on the work of innovation and creativity scholars showing how the idea journey framework can be used to shape and add coherence to accounting research.

scholarly journals THE INTEGRATED REPORTING FRAMEWORK ACROSS PUBLIC ADMINISTRATION: A THEMATIC REVIEW

2022 ◽  
Vol 7 (1) ◽  
pp. 410-440
Author(s):  
Mona Othman ◽  
Norida Basnan ◽  
Azlina Ahmad ◽  
Mohd Fairuz Md Salleh
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Future Research ◽  
Integrated Reporting ◽  
Policy And Practice ◽  
Academic Literature ◽  
Reporting Framework ◽  
Thematic Review ◽  
International Integrated Reporting Council ◽  
Key Aspects

Background and Purpose: The Integrated Reporting framework as emphasised by The International Integrated Reporting Council (IIRC) in 2013 (revised 2021), was accepted as one of the mechanisms nationwide to enhance public accountability. However, far fewer studies examined the intersection of the Integrated Reporting (IR) framework and the public sector. Addressing the gap, reviews of the literature were presented synthesising the adoption of the IR framework across public administration.   Methodology: By drawing upon SCOPUS, Science Direct and Mendeley databases were employed to generate academic literature beginning in 2011 through 2020. Following the inclusion and exclusion processes, 23 articles were selected and analysed by using ATLAS.ti 8.   Findings: The findings of the review were discussed qualitatively and quantitatively. Particular discerning were the qualitative findings; the findings outlined insights into key developments on the IR framework across the following groups, namely, ‘Fundamental Concepts’, ‘Guiding Principles’, and ‘Content Elements’. Key aspects of challenges concerning the adoption of existing frameworks in public administration were discussed.   Contributions: Future research might better consider developing a more appropriate IR framework for public administration, a framework that integrates policy and practice. By focusing on the academic literature emphasising the IR framework, academics, regulators, and reporting organisations could formulate appropriate strategies for public administration.   Keywords: Framework, integrated reporting, public sector, thematic review.   Cite as: Othman, M., Basnan, N., Ahmad, A., & Md Salleh, M. F. (2022). The integrated reporting framework across public administration: A thematic review. Journal of Nusantara Studies, 7(1), 410-440. http://dx.doi.org/10.24200/jonus.vol7iss1pp410-440

scholarly journals Corruption in Construction Projects: Bibliometric Analysis of Global Research

2021 ◽  
Vol 13 (8) ◽  
pp. 4400
Author(s):  
Zhao Zhai ◽  
Ming Shan ◽  
Amos Darko ◽  
Albert P. C. Chan
Keyword(s):  
Construction Projects ◽  
Research Policy ◽  
Mitigation Strategies ◽  
Future Research ◽  
Policy And Practice ◽  
Policy Makers ◽  
Research Areas ◽  
Body Of Knowledge ◽  
Emerging Trends ◽  
Global Research

Corruption has been identified as a major problem in construction projects. It can jeopardize the success of these projects. Consequently, corruption has garnered significant attention in the construction industry over the past two decades, and several studies on corruption in construction projects (CICP) have been conducted. Previous efforts to analyze and review this body of knowledge have been manual, qualitative and subjective, thus prone to bias and limited in the number of reviewed studies. There remains a lack of inclusive, quantitative, objective and computational analysis of global CICP research to inform future research, policy and practice. This study aims to address this lack by providing the first inclusive bibliometric study exploring the state-of-the-art of global CICP research. To this end, a quantitative and objective technique aided by CiteSpace was used to systematically and computationally analyze a large corpus of 542 studies retrieved from the Web of Science and published from 2000 to 2020. The findings revealed major and influential CICP research journals, persons, institutions, countries, references and areas of focus, as well as revealing how these interact with each other in research networks. This study contributes to the in-depth understanding of global research on CICP. By highlighting the principal research areas, gaps, emerging trends and directions, as well as patterns in CICP research, the findings could help researchers, practitioners and policy makers position their future CICP research and/or mitigation strategies.

From research, through policy and politics to practice: learning from experience

2014 ◽  
Vol 34 (1/2) ◽  
pp. 35-46
Author(s):  
Emma Davies ◽  
Elizabeth Rowe
Keyword(s):  
Social Policy ◽  
Case Studies ◽  
Research Policy ◽  
Political Process ◽  
Learning From Experience ◽  
Policy And Practice ◽  
Public Servants ◽  
Content Type ◽  
Difficult Terrain ◽  
The Impact

Purpose – The aim of this paper is on what the authors learnt from negotiating the difficult terrain linking, or separating, research from policy advice and the political process. Design/methodology/approach – This paper outlines two case studies from New Zealand to examine what confounds and what bridges gaps between research, policy, politics and practice. The case studies were predicated on the belief that interagency and cross-sectoral actions were necessary to align actions and achieve good outcomes in social policy. Findings – Interagency processes are not the Holy Grail. More attention needs to be paid to the impact of the context in which researchers, public servants and politicians operate and of the research and policy-making processes within their organisations. Politics within and between organisations and politics on the national stage must also be understood if the gap between research, policy and practice is to be narrowed and successfully navigated. Originality/value – These are original case studies. Researchers often bemoan the failure of their findings to influence policy and practice; policy makers complain that researchers are unaware of “real world” timeframes and policy concerns, and politicians grow impatient with advice that takes little heed of political imperatives. Therefore, these case studies will be of particular interest to students and practitioners of social policy and researchers who wish to see their findings influence policy.

Parenting while grieving: the impact of baby loss

2018 ◽  
Vol 17 (4) ◽  
pp. 168-175
Author(s):  
Hedy Cleaver ◽  
Wendy Rose ◽  
Elizabeth Young ◽  
Rebecca Veitch
Keyword(s):  
Protective Factor ◽  
Research Policy ◽  
Third Sector ◽  
Policy And Practice ◽  
Content Type ◽  
Parents And Children ◽  
Provision Of Services ◽  
Living Children ◽  
Long Term Impact ◽  
The Impact

PurposeThe purpose of this paper is to explore the impact of pregnancy or baby loss on families, and their ability to access suitable support. Miscarriage and stillbirth are not rare events and losing a baby can have an overwhelming and long-term impact on parents and on existing and subsequent children.Design/methodology/approachThis paper provides an overview of current relevant research, policy and practice.FindingsMuch research and service provision focuses on pregnancy or baby loss for parents without living children. This is predicated on the widely held assumption that existing children provide a protective factor mitigating the loss and going on to have another child is the best antidote to grief. Research does not substantiate this but highlights the difficulties parents experience when coping with pregnancy or baby loss alongside the needs of looking after existing children.Originality/valueThe identification of a “hidden” group of parents and children whose mental health and wellbeing is at risk without the provision of services. A tailored approach to the needs of the family is called for, including greater collaboration between statutory and third sector organisations.

The disruption of blockchain in auditing – a systematic literature review and an agenda for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rosa Lombardi ◽  
Charl de Villiers ◽  
Nicola Moscariello ◽  
Michele Pizzo
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Empirical Studies ◽  
Theory And Practice ◽  
Future Research ◽  
Content Type ◽  
Main Research ◽  
Research Areas ◽  
The Impact ◽  
Practical Implications

PurposeThis paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas and construct an agenda for future research.Design/methodology/approachThe authors include studies from 2010 to 2020 in their structured literature review (SLR), using accounting journals on the Scopus database, which yielded 40 articles with blockchain and auditing at its core.FindingsOne of the contributions of the authors’ analyses is to group the prior research, and therefore also the agenda for future research, into three main research areas: (1) Blockchain as a tool for auditing professionals to improve business information systems to save time and prevent fraud; (2) Smart contracts enabling Audit 4.0 efficiency, reporting, disclosure and transparency; (3) Cryptocurrency and initial coin offerings (ICOs) as a springboard for corporate governance and new venture financing. The authors’ findings have several important implications for practice and theory.Practical implicationsThe results of this study emphasise that (1) the disruption of blockchain in auditing is in a nascent phase and there is a need for compelling empirical studies and potential for the involvement of practitioners; (2) there may be a need to reconsider audit procedures especially suited for digitalisation and BT adoption; (3) standards, guidelines and training are required to pivot towards and confront the challenge BT will represent for auditing; and (4) there are two sides to the BT coin for auditing, enthusiasm about the potential and risk upon implementation. These practical implications can also be seen as a template for future research in a quest to align theory and practice.Originality/valueThe authors’ SLR facilitates the identification of research areas and implications, forming a useful baseline for practitioners, professionals and academics, as they draft the state of the art on the disruption of blockchain in auditing, highlighting how BT is changing auditing activities and traditions.

scholarly journals Health Disparities in COVID-19: Implications for Research, Policy, and Practice

2021 ◽  
Vol 5 (Supplement_1) ◽  
pp. 197-197
Author(s):  
Chivon Mingo ◽  
Ronica Rooks
Keyword(s):  
Older Adults ◽  
Health Disparities ◽  
Low Income ◽  
Research Policy ◽  
Future Research ◽  
Policy And Practice ◽  
Global Pandemic ◽  
Rapid Transmission ◽  
The Media ◽  
The Impact

Abstract The rapid transmission of COVID-19 has resulted in more than 100 million confirmed cases in over 200 countries and continues to have wide-community spread. Consistently, it has been reported that older adults are at a greater risk for requiring hospitalization or dying from the virus compared to younger adults and children. In fact, compared to those age 18-29, age 65-74 are five times more likely to be hospitalized and 90 times more likely to experience death. The risk increases exponentially with age. Individuals 85 and older are 13 times more likely to require hospitalization and 630 times more likely to die from the disease. The physical health-age correlation has permeated the media and many discussions concerning the pandemic. However, fewer discussions have centered on the interaction of age and social variables that further exacerbate COVID-19 related burden or mortality such as race/ethnicity, socioeconomic status, and limited access to healthcare. Therefore, this symposium will bring direct attention to COVID-19 related health disparities that compromise public health, discuss implications on future research, policy, and practice, and discuss opportunities to reduce the burden and mitigate health inequities. The symposium presenters will specifically address the impact of social support during COVID-19, disparities in the effects of social distancing on health status, the economic impact on health, cognitive decline among low-income older adults navigating a global pandemic, and factors associated with higher rates of hospitalizations among racial/ethnic diverse older adults.

Ensuring Quality Education to Promote Transition: A Summary of Existing Studies

Inclusion ◽  
2018 ◽  
Vol 6 (4) ◽  
pp. 258-273
Author(s):  
Martin Agran ◽  
Fred Spooner ◽  
Colleen Robertson
Keyword(s):  
Developmental Disabilities ◽  
Research Policy ◽  
Health And Safety ◽  
Secondary Level ◽  
Skills Training ◽  
Future Research ◽  
Intellectual And Developmental Disabilities ◽  
Safety Skills ◽  
Policy And Practice ◽  
Research Areas

Abstract The American Association on Intellectual and Developmental Disabilities (AAIDD) hosted the National Goals in Research, Policy, and Practice working meeting in August, 2015, to identify key national policies, priorities, and practices to serve and support students with intellectual and developmental disabilities (IDD) at the secondary level. The purpose of this article is to extend the discussion of several topics discussed at the meeting and suggest future research areas in the areas of: academic instruction; social skills training; balancing/aligning academic, functional, and transition education skills; importance of health and safety skills; extending common core standards to include functional and transition skills; teaching and realizing self-determination skills; preparing students with IDD for postsecondary educational opportunities; weighing the respective benefits of inclusive and community-based instructional activities; and promoting citizenship (teaching voting skills). To ensure quality secondary-level programs for students with IDD, the authors recommend that the above content areas be considered.

Social capital and integrated reporting

2019 ◽  
Vol 20 (1) ◽  
pp. 144-164 ◽  
Author(s):  
Federica Casonato ◽  
Federica Farneti ◽  
John Dumay
Keyword(s):  
Social Capital ◽  
Impression Management ◽  
Research Process ◽  
Future Research ◽  
Original Research ◽  
Integrated Reporting ◽  
Content Type ◽  
Management Fashion ◽  
The Impact

Purpose To present the continuation of a case study by Beck et al. (2017) on an Australian bank (CBD) during the period 2004–2013 by examining whether integrated reporting affects relational capital and helps to repair an organisations’ reputation. Both studies examine how a bank rocked by a major scandal in 2004 has attempted to repair its legitimacy through integrated reporting (<IR>). The paper aims to discuss these issue. Design/methodology/approach This study is a post facto analysis based on the original research from Beck et al. (2017). The research process involved a case study approach with an analysis framed by impression management theory to investigate whether the information in CBD’s integrated reports is consistent with other information available to investors. Findings The authors find there is a gap between what CBD discloses in its integrated reports and what is publicly available in other media. CBD’s talk and actions are not aligned, and that asymmetry translates into a decline of trust in CBD. The bank’s integrated reports reveal how management discloses or withholds information to protect their own interests and at their own discretion. These conclusions indicate that the integrated reporting paradigm is being co-opted by IM strategies to improve legitimacy through trust, reputation and social capital. Research limitations/implications Future research needs to reach beyond the organisational boundaries and understand if <IR> adds value for society, or is just a new form of multicapitalism, being an ideology to help the rich become richer? The answers are important if we ever hope to see misconduct disappear from our corporations and for company reports to become documents bearing truth and not espouse rhetoric based on organisational hypocrisy. Originality/value The paper adds to the growing body of research investigating <IR> in practice to understand the impact of <IR> and whether it is a new and useful reporting tool or just another management fashion.

Integrated reporting as a strategy for firm growth: multiple case study in Colombia

2017 ◽  
Vol 25 (4) ◽  
pp. 605-628 ◽  
Author(s):  
Hugo A. Macias ◽  
Angelica Farfan-Lievano
Keyword(s):  
Firm Growth ◽  
Multiple Case Study ◽  
Integrated Reporting ◽  
Content Type ◽  
Individual Interviews ◽  
Documentary Analysis ◽  
Multiple Case ◽  
International Integrated Reporting Council ◽  
The Impact

Purpose The purpose of this paper is to evaluate the implementation of the integrated reporting (IR) framework in a group of Colombian enterprises. Design/methodology/approach This is a multiple-case study in six enterprises that use the IR framework. The selected enterprises, all of which were located in either Bogota or Medellin, were Argos, EEB, EPM, ISA, Nutresa and Ocensa. The authors conducted individual interviews of reporters and performed a documentary analysis. Findings The few Colombian firms that use the IR framework all have ambitious expansion goals in the medium term. The main reason for the adoption of the IR framework in these firms is that it facilitates access to resources from new foreign investors. Research limitations/implications Since the framework was published recently, only a few Colombian firms follow it, and several of them do not apply all of its components. In the future, there will be more reports and a higher level of framework application. Practical implications In the firms studied, the IR framework is an important tool to support the search strategies of new sources of financial capital. Social implications If the use of the International Integrated Reporting Council (IIRC) framework were to diminish the application of the GRI, firms would be less likely to evaluate the impact of their activities on numerous stakeholders (other than shareholders). Originality/value This is the first Colombian study of IR to include both documentary analysis and personal interviews.

Corporate governance and environmental disclosure through integrated reporting

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nicola Raimo ◽  
Elbano de Nuccio ◽  
Filippo Vitolla
Keyword(s):  
Corporate Governance ◽  
Agency Theory ◽  
Environmental Information ◽  
Governance Mechanisms ◽  
Integrated Reporting ◽  
Environmental Disclosure ◽  
Content Type ◽  
Academic Literature ◽  
Corporate Governance Mechanisms ◽  
The Impact

Purpose In recent years, integrated reporting has emerged as a tool to provide environmental information in an interconnected way. However, in the academic literature, the amount of environmental information contained in integrated reports has never been analysed. This study, through the stakeholder-agency theory, aims to fill this important gap by examining the impact of the corporate governance mechanisms on the level of environmental information disseminated by the firms through integrated reports. Design/methodology/approach A manual content analysis based on an environmental disclosure index consisting of 30 items was performed to measure the amount of environmental information. In addition, a regression analysis was performed on a sample of 129 international firms to examine the impact of the corporate governance mechanisms on the level of environmental information disseminated through integrated reports. Findings The results show a positive effect of the board size, board gender diversity and corporate social responsibility committee existence on the level of environmental disclosure. Furthermore, they show a non-significant impact of board independence. Originality/value This study enriches the literature in several ways. First, it extends the field of application of the stakeholder-agency theory. Second, this study extends the analysis of environmental disclosure to another document – the integrated report – still unexplored by academic literature. Finally, it shed light on the determinants of environmental disclosure.

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