The main aim of this contribution is to identify the theories most frequently adopted in the field of IR research and to highlight the circumstances in which these theories have been applied. This investigation is useful from different perspectives. It represents a guide for business administration and accounting researchers who want to investigate IR, because it gives them a clear overview of theories and contexts to choose the theoretical lens which fits better with their research objectives. Secondly, it helps organizations and practitioners to adopt a comprehensive view in managing processes according to an integrated thinking and in reporting inputs, outputs, outcomes and performances according to an integrated representation and interpretation. Finally, this study also wants to be a stimulus to develop new theories able to capture the effective meaning of integrated thinking in business reporting.

Theories in Integrated Reporting and Non-financial Information Research

Mancini, Daniela;Stacchezzini, Riccardo;
2022-01-01

Abstract

The main aim of this contribution is to identify the theories most frequently adopted in the field of IR research and to highlight the circumstances in which these theories have been applied. This investigation is useful from different perspectives. It represents a guide for business administration and accounting researchers who want to investigate IR, because it gives them a clear overview of theories and contexts to choose the theoretical lens which fits better with their research objectives. Secondly, it helps organizations and practitioners to adopt a comprehensive view in managing processes according to an integrated thinking and in reporting inputs, outputs, outcomes and performances according to an integrated representation and interpretation. Finally, this study also wants to be a stimulus to develop new theories able to capture the effective meaning of integrated thinking in business reporting.
978-3-030-90354-1
integrated reporting
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11562/1065262
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