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To what extent are the underlying concepts of integrated reporting applicable for hi-tech knowledge-based organizations?

Seyed Mirsadri, Frederique Bardinet Evraert and Serge Evraert
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Seyed Mirsadri: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux
Frederique Bardinet Evraert: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux
Serge Evraert: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: Purpose The purpose of this study is to examine the proper structure for the integrated reporting of hi-tech knowledge-based organizations (KBOs); in particular, the authors evaluate the appropriateness of the concept and elements of integrated reporting for hi-tech KBOs. Design/methodology/approach The study uses an exploratory sequential mixed-method approach, including an initial qualitative case study, then an instrument development phase (Delphi), and finally, a quantitative survey. Findings The resulting analysis concluded that hi-tech KBOs have the potential to prepare a simplified, integrated report. The organization overview, governance, business model, strategies and resource allocation, performance, opportunities and risks are the content elements relevant to be included in the hi-tech KBOs annual report. However, the organization's future outlook is not confirmed to be included. Due to liability and competitive concerns, organizations do not provide targets, forecasts, projections or even scenarios. Research limitations/implications Focus on a single country and a small sample of interviewees participated. Practical implications This paper concludes that the existing integrated reporting framework is useful for different types of organizations, but with some modifications. In addition, it analyzes how directors of Iranian hi-tech KBOs perceive and value content elements of integrated reporting. Social implications This paper suggests that the fulfillment of corporate transparency for Iranian hi-tech KBOs can be achieved by the policymaker's support on integrated reporting. Originality/value Iran is swiftly moving toward a knowledge-based economy, and hi-tech KBOs will become the powerhouse of the economy. It is important to understand how managers of Iranian hi-tech KBOs perceive and value integrated reporting. The previous practical studies are not focused on Iranian firms and the impacts of integrated reporting on hi-tech KBOs and its implementation and effectiveness had not been studied before.

Keywords: Integrated reporting; Delphi technique; Exploratory sequential mixed method; Hi-tech knowledge-based organizations; IIRC framework; Hi-tech Knowledge-based Organizations; Integrated Reporting; Exploratory Sequential Mixed Method; Delphi Technique; IIRC Framework Integrated Reporting; IIRC Framework (search for similar items in EconPapers)
Date: 2021-04-02
New Economics Papers: this item is included in nep-ara and nep-knm
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Published in Sustainability Accounting, Management and Policy Journal, 2021, 12 (3), pp.522-547. ⟨10.1108/sampj-11-2019-0391⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03227162

DOI: 10.1108/sampj-11-2019-0391

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