Perspectives of Romanian Accounting Professionals on Integrated Reporting

Ioana Sofian (Neacsu) ()
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Ioana Sofian (Neacsu): Romania

Journal of Accounting and Management Information Systems, 2021, vol. 20, issue 1, 76-110

Abstract: Research question - Are Romanian accounting professionals able to face the challenges of integrated reporting? Motivation - Human beings are present in each phase of implementing integrated reporting and/or preparing the integrated report. In other words, the evolution of integrated reporting relies very much on the humans’ subjectivity and interaction. Idea: This paper aims to identify the perspectives of Romanian chartered accountants and financial auditors on the concepts of integrated reporting and integrated report. Data - A questionnaire was prepared and sent via e-mail to accounting professionals. Tools - An analysis of the responses (both, structured and unstructured) received via Google Forms was performed. Findings - Romanian accounting professionals are not very participative at this type of studies and have a small, general and framework-related knowledge on integrated reporting. Romanian companies are neither prepared, nor in need to adopt integrated reporting. Contribution - This study offers an East-European perspective on integrated reporting and it relies on the persons traditionally responsible for the company’s annual reporting; both aspects were never approached before in the literature.

Keywords: Integrated Reporting; integrated report; chartered accountants; financial auditors; questionnaire (search for similar items in EconPapers)
JEL-codes: M14 Q56 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ami:journl:v:20:y:2021:i:1:p:76-110

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