Internal Change Mechanism of Integrated Reporting: A Field Study

Ahmet Akbas, Ali Coskun, Sebahattin Demirkan and Osman Karamustafa
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Ahmet Akbas: Department of Business Administration, Recep Tayyip Erdoğan University, 53100 Rize, Turkey
Ali Coskun: Department of Management, Boğaziçi University, 34342 İstanbul, Turkey
Sebahattin Demirkan: Carey Business School, Johns Hopkins University, Baltimore, MD 21202, USA
Osman Karamustafa: Department of Accounting and Finance, Recep Tayyip Erdoğan University, 53100 Rize, Turkey

Sustainability, 2021, vol. 13, issue 23, 1-17

Abstract: Integrated reporting has a considerable impact on the decision-making of all stakeholders in firms. Moreover, the increasing importance of integrated reporting has brought about changes in the reporting process. The purpose of this study is to analyze the internal changes in the integrated reporting process in Turkish business entities. To achieve this purpose, a semi-structured interview with managers of these entities was conducted. The data obtained from the interviews were analyzed then the results were evaluated. We find that entities undergo a structural internal change that affects all components of firms in their reporting process, due to the impact of integrated reporting implementation and expectations.

Keywords: integrated reporting; change model; internal change mechanism; field study (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:13:y:2021:i:23:p:13327-:d:693092

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