Integrated reporting: A structured literature review

John Dumay, Cristiana Bernardi, James Guthrie and Paola Demartini

Accounting Forum, 2016, vol. 40, issue 3, 166-185

Abstract: This paper reviews the field of integrated reporting ( ) to develop insights into how research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published research presents normative arguments for and there is little research examining practice. Thus, we call for more research that critiques ’s rhetoric and practice. To frame future research we refer to parallels from intellectual capital research that identifies four distinct research stages to outline how research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice.

Date: 2016
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Citations: View citations in EconPapers (156)

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Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:40:y:2016:i:3:p:166-185

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DOI: 10.1016/j.accfor.2016.06.001

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