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2018 | nr 503 Współczesne problemy w nauce, dydaktyce i praktyce rachunkowości | 494--502
Tytuł artykułu

The Reliability of Integrated Reporting

Warianty tytułu
Wiarygodność sprawozdawczości zintegrowanej
Języki publikacji
EN
Abstrakty
W artykule przedstawiono wnioski z analizy wiarygodności danych niefinansowych, stanowiących kluczowe narzędzie sprawozdawczości zintegrowanej w świetle strategiczno- informacyjnego paradygmatu rachunkowości. Opracowanie ukazuje cechę wiarygodności z perspektywy międzynarodowych standardów normalizujących raportowanie zintegrowane. Wskazuje potrzebę jej zwiększania wobec identyfikowanego w praktyce ryzyka prezentacji danych niewiarygodnych w sprawozdawczości zintegrowanej. Za kluczową formę uwiarygodniania danych niefinansowych raportowania zintegrowanego autor przyjmuje wewnętrzną i zewnętrzną weryfikację danych finansowych i ujawnień pozafinansowych, opartą na rachunku odpowiedzialności. W realizacji celów opracowania wykorzystano adekwatne metody badawcze, w tym w szczególności krytyczną analizę piśmiennictwa naukowego oraz metodę analogii. Opracowanie ma charakter aksjomatyczny w zakresie wykorzystania podstawowych założeń teorii rachunkowości(abstrakt oryginalny)
EN
This paper presents the conclusions from analyzing the reliability of integrated reporting in the light of the strategic and information-related paradigm of accounting. The study demonstrates the reliability in the light of international standards that standardize integrated reporting, according to which there is a need for the improvement of credibility. As a key form of improving the reliability of integrated reporting the author indicates an internal and external verification of financial data and non-financial disclosure, both based on accountability account related to a company's responsibility. The purpose of the study was achieved by employing pertinent research methods, including in particular a critical analysis of scholarly literature and the method of analogy. The study is axiomatic in nature, based on fundamental accounting theory assumptions(original abstract)
Słowa kluczowe
Twórcy
  • Poznań University of Economics and Business
Bibliografia
  • Adams C., 2014, The International Integrated Reporting Council: A call to action, Critical Perspectives on Accounting, no. 27, pp. 23-28.
  • ACCA, 2015, The Challenges of Assuring Integrated Reports: Views from the South African Auditing Community, The Association of Chartered Certified Accountants, London, October.
  • Assurance on <IR>, 2015., Overview of feedback and call to action, July http://integratedreporting.org/wp-content/uploads/2015/07/IIRC-Assurance-Overview-July-2015.pdf (access: 07.05.2017).
  • Cheng M., Green W., Conradie P., Konishu N., Romi A., 2014, The International Integrated Reporting framework: Key issues and future research opportunities, Journal of International Financial Management Accounting, Vol. 25 (1), pp. 90-119.
  • Churet C., Eccles R.G., 2014, Integrated Reporting, quality of management, and financial performance, Journal of Applied Corporate Finance, Vol. 26(1), pp. 56-64.
  • de Villiers Ch., Rinaldi L., Unerman J., 2014, Integrated Reporting: Insights, gaps and an agenda for future research, Accounting, Auditing & Accountability Journal, Vol. 27, Issue: 7, pp. 1042-1067.
  • Eccles R.G., Herz R.H., Keegan M., Phillips D.M.H., 2001, The Value Reporting Revolution: Moving Beyond the Earnings Game, PWC, John Wiley & Sons, New York.
  • Eccles R.G., Krzus M.P., Watson L.A., 2012, Integrated Reporting requires integrated assurance, Effective auditing for corporates: Key developments in practice and procedures, pp. 161-178.
  • Eccles R.G., Saltzman, D., 2011, Achieving sustainability through integrated reporting, Stanford Social Innovation Review, no. 59 (summer), Leland Stanford Jr. University.
  • Elkington J., 1998, Accounting for the triple bottom line, Measuring Business Excellence 2 (3).
  • Flower J., 2015, The International Integrated Reporting council: A story of failure, Critical Perspectives on Accounting, Vol. 27, pp. 1-17.
  • Hansen D.R., Mowen M.M., Liming G., 2009, Cost Management: Accounting and Control, South-6th Edition, South-Western Cengage Learning, Ohio. ICAEW, 2008, Assurance on non-financial information: Existing practices and issue, Institute of Chartered Accountants in England and Wales, July.
  • IMA, 2016, Integrated Reporting. Statement on Management Accounting, The Association of Accountants and Financial Professionals in Business, April, https://www.imanet.org/-/media/0830fcd907cd41a7bd760b8900fe7b94.ashx (access: 20.09.2017).
  • Jensen J.C., Berg, N., 2012, Determinants of traditional sustainability reporting versus integrated reporting. An institutionalist approach, Business Strategy and the Environment, Vol. 21(5), pp. 299-316.
  • Krzus M. P., 2011, Integrated Reporting: if not now, when?, Zeitschrift fuer Internationale Rechnungslegung, no 6, pp. 271-276.
  • Lukka K., 2010, The roles and effects of paradigms in accounting research, Management Accounting Research, no. 21(2), pp. 110-115.
  • Mattessich R., 1994, Accounting as a cultural force: past, present and future, The European Accounting Review, Vol. 3(2).
  • Maxfield S., 2013, Accounting Paradigm Changes and Their Impact on Corporate Social and Environmental Responsibility, Working Paper W13-15, [in:] Addressing the Complexities of Property Rights in Financial Markets, Bloomington, www.indiana.edu (access: 25.09.2017).
  • Melloni G., Caglio A., Perego, P., 2017, Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports, Journal of Accounting and Public Policy, pp. 220-238.
  • Merchant K.A., 2010, Paradigms in accounting research: A view from North America, Management Accounting Research, Vol. 21(2), pp. 116-120.
  • Nikolaou I.E., Evangelinos K.I., 2010, Classifying current social responsibility accounting methods for assisting a dialogue between business and society, Social Responsibility Journal, Vol. 6 (4).
  • Owen G., 2013, Integrated reporting: A review of developments and their implications for the accounting curriculum, Accounting Education, no. 22(4), pp. 340-356.
  • Sierra-García L., Zorio-Grima A., García-Benau M.A., 2015, Stakeholder engagement, corporate social responsibility and Integrated Reporting: an exploratory study, Corporate Social Responsibility and Environmental Management, Vol. 22(5), pp. 286-304.
  • Simnett R., Huggins A.L., 2015, Integrated Reporting and assurance: Where can research add value?, Sustainability Accounting, Management and Policy Journal, Vol. 6, Issue: 1, pp. 29-53.
  • Simnett R., Zhou S., Hoang H., 2016, Assurance and other credibility enhancing mechanisms for Integrated Reporting, [in:] C. Mio (ed.), Integrated Reporting: A New Accounting Disclosure, Palgrave Publishing, London.
  • Szychta A., 1996, Teoria rachunkowości Richarda Mattessicha w świetle podstawowych kierunków rozwoju nauki rachunkowości, Studium metodologiczne, FRRwP, Warszawa.
  • The International Integrated Reporting Framework, 2013, IIRC, www.theiirc.org.
  • van der Meer-Kooistra J., Vosselman E., 2012, Research paradigms, theoretical pluralism and the practical relevance of management accounting knowledge, Qualitative Research in Accounting & Management, Vol. 9, Issue: 3, pp. 245-264.
  • Wahyuni D., 2012, The research design maze: Understanding paradigms, cases, methods and methodologies, Journal of Applied Management Accounting Research, vol. 10, no. 1, Winter, pp. 69-80.
  • Wild S., van Staden C., 2013, Integrated Reporting: Initial analysis of early reporters - an institutional theory approach, Seventh Asia Pacific Interdisciplinary Research in Accounting Conference.
  • WBCSD, 2013, Controlling Non-Financial Reporting, The Future Leaders Team 2013, Geneva, http://wbcsdservers.org/wbcsdpublications/cd_files/datas/capacity_building/flt/pdf/FLT_NonFinancial.pdf (access: 20.09.2017).
  • Zyznarska-Dworczak B., 2015, Wiarygodność raportowania zintegrowanego w świetle strategiczno-informacyjnego paradygmatu rachunkowości, Studia Oeconomica Posnaniensia, no. 1, pp. 191-204.
  • Zyznarska-Dworczak B., 2016, Weryfikacja danych pozafinansowych w raportowaniu osiągnięć jednostek odpowiedzialnych społecznie, Finanse, Rynki Finansowe, Ubezpieczenia, no. 2/2 (80), pp. 525-532.
Typ dokumentu
Bibliografia
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