Integrated reporting as organisational practice: A case study from Japan

Y. Weng, K. Kokubu, A. Belal and A. Wright
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A. Wright: Audencia Business School

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Abstract: This study examines how integrated reporting () is enacted as an organisational practice. Moving beyond outcome-oriented evaluations, it investigates how unfolds in everyday work and how its situated enactment enables, constrains or reshapes possibilities for change. Design/methodology/approach We leverage Schatzki's (2002) theory of social practices to analyse how activities are organised by rules, practical understandings, general understandings and teleoaffective structures. An in-depth case study of a Japan-based company was undertaken, involving participant observation, semi-structured interviews, informal conversations and archival data. Data were collected through longitudinal fieldwork from 2019 to 2022.

Keywords: Integrated reporting; internal process; integrated thinking; in-depth case study; Japan; organisational change; practice theory (search for similar items in EconPapers)
Date: 2026-03
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Published in Accounting Auditing and Accountability Journal, 2026, 39 (9), pp.97-125. ⟨10.1108/AAAJ-10-2024-7453⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05567535

DOI: 10.1108/AAAJ-10-2024-7453

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