Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

Integrated Reporting: A Story of Stakeholder Accountability

Authors
Chisinga Chikutuma
Corresponding Author
Chisinga Chikutuma
Available Online December 2016.
DOI
https://doi.org/10.2991/icaat-16.2016.4How to use a DOI?
Keywords
Balanced scorecard, triple bottom line, sustainability reporting, integrated reporting
Abstract
The paper reflects on how different reporting frameworks developed over time as accountability adapted to changing needs of stakeholders which arguably contributed to the development of Integrated Reporting. A conceptual approach and a structured literature review are the methods employed in the paper. The paper dismisses the notion held in the literature that Integrated Reporting only began in 2010 (de Villiers, Rinaldi & Unerman, 2014) with the establishment of the Integrated Reporting Council (IIRC). Furthermore, the ever changing needs of stakeholders contributed to the growth of different reporting systems (Financial Reporting, Balanced Scorecard, Triple Bottom Line, Sustainability Reporting and Integrated Reporting). The paper may provide regulators, reporting organizations and academics with an accountability context in which the evolution of Integrated Reporting occurred. The paper departs from the popular view that began in 2010 and offers insights of how the changing dynamics of accountability due to the continuous change in stakeholders' needs contributed to the birth and development of . The paper further challenges that while it may successfully overcome some of the limitations of Financial Reporting, Balanced Scorecard, Triple Bottom Line, Sustainability Reporting; it still has a long way to go in order to address its own shortcomings.
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Proceedings
5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
Part of series
Advances in Economics, Business and Management Research
Publication Date
December 2016
ISBN
978-94-6252-261-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaat-16.2016.4How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Chisinga Chikutuma
PY  - 2016/12
DA  - 2016/12
TI  - Integrated Reporting: A Story of Stakeholder Accountability
BT  - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaat-16.2016.4
DO  - https://doi.org/10.2991/icaat-16.2016.4
ID  - Chikutuma2016/12
ER  -