Integrated reporting: A structured literature review

John Dumay*, Cristiana Bernardi, James Guthrie, Paola Demartini

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

232 Citations (Scopus)

Abstract

This paper reviews the field of integrated reporting (<IR>) to develop insights into how <IR> research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published <IR> research presents normative arguments for <IR> and there is little research examining <IR> practice. Thus, we call for more research that critiques <IR>'s rhetoric and practice. To frame future research we refer to parallels from intellectual capital research that identifies four distinct research stages to outline how <IR> research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice.

Original languageEnglish
Pages (from-to)166-185
Number of pages20
JournalAccounting Forum
Volume40
Issue number3
DOIs
Publication statusPublished - 1 Sep 2016

Keywords

  • Integrated reporting
  • International Integrated Reporting Council
  • Structured literature review
  • Performative research

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