 Theoretical Perspectives on Purposes and Users of Integrated Reporting: A Literature ReviewMaria-Teresa Speziale ()
Chapter Chapter 2 in Integrated Reporting, 2019, pp 13-60 from Springer Abstract: Abstract This chapter provides a critical narrative literature review with the aim of answering the following research question: What are the main theoretical perspectives in the academic literature on integrated reporting? We analysed the academic papers published on international accounting and finance journals from January 2000 to September 2017, focusing on 62 articles that explicitly refer to one or more theories. We found that 28 different theories are mentioned and the most used are stakeholder theory, institutional theory, legitimacy theory, impression management theory, and agency theory. We also presented an embryonic draft of a conceptual model, structured in four components: theories of the firm, purposes and users, types of integrated reporting, and value creation and distribution. We deem that this draft should be developed in future research to achieve a comprehensive conceptual model, inclusive of all explored theories and able to support future academic research, practice, and policies. Date: 2019 There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-030-01719-4_2 Ordering information: This item can be ordered from DOI: 10.1007/978-3-030-01719-4_2 Access Statistics for this chapter More chapters in CSR, Sustainability, Ethics & Governance from Springer |
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