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The emergence of <IR>

Rowbottom, N. and Locke, J. 2016, The emergence of , Accounting and business research, vol. 46, no. 1, pp. 83-115, doi: 10.1080/00014788.2015.1029867.

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Title The emergence of
Formatted title The emergence of <IR>
Author(s) Rowbottom, N.
Locke, J.
Journal name Accounting and business research
Volume number 46
Issue number 1
Start page 83
End page 115
Total pages 33
Publisher Taylor & Francis
Place of publication London, Eng.
Publication date 2016-01
ISSN 0001-4788
2159-4260
Summary The emergence of as developed by the International Integrated Reporting Council (IIRC) is traced from antecedent concepts of integrated reporting and earlier voluntary corporate reporting initiatives. The paper uses actor network theory and its conceptions of detour, affordance and laboratory to examine the development of while still controversial and where meanings remained open and malleable to the inscription of interests from a wide coalition of actors. The programme of action is interpreted through interviews with key individuals, official documents, publications and integrated reports circulated by the IIRC. The analysis highlights the imperatives of private standard setters and indicates how integrated reporting corporate governance regulation in South Africa provided a laboratory prototype for reshaping the UK Connected Reporting initiative into the IIRC framework. The analysis reveals important detours and the associated affordances made during the development of : (a) the repositioning of in the corporate reporting infrastructure to ensure that it did not usurp the pre-existing frameworks of supporting actors; and (b) the specification of providers of financial capital as the intended reporting audience to ensure that it could meet the interests of those actors seeking a solution for more entity-specific, communicative, de-cluttered corporate reporting.
Language eng
DOI 10.1080/00014788.2015.1029867
Field of Research 150101 Accounting Theory and Standards
1501 Accounting, Auditing And Accountability
Socio Economic Objective 900101 Finance Services
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2016, Taylor & Francis
Persistent URL http://hdl.handle.net/10536/DRO/DU:30084867

Document type: Journal Article
Collection: Department of Accounting
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