Article2014

Walking the talk(s): Organisational narratives of integrated reporting

Colin Patrick Higgins · Wendy Stubbs · Tyron Rakeiora Love

316 citations0/0 files storedAccounting Auditing & Accountability Journal

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Corporate Social Responsibility Reporting Management and Organizational Studies Financial Reporting and XBRL

Abstract

Purpose - The purpose of this paper is to explore how the managers of early adopting Australian firms contribute to the institutionalisation of integrated reporting (IR). Design/methodology/approach - This study is situated within institutional theory. The authors undertook semi-structured interviews with 23 Australian managers. The authors drew on Gabriel's (2000) poetic analytics to show how the sensemaking activities of the early adopters contribute to the institutionalisation process.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1996Sensemaking in Organizations 1999Cannibals with forks: the triple bottom line of 21st century business 1993The New Institutionalism in Organizational Analysis.1991Acts of meaning 1995Institutions and organizations 1975Organizational Legitimacy: Social Values and Organizational Behavior

Cited by

2016Integrated reporting: The current state of empirical research, limitations and future research implications 2018Integrated Reporting Quality: An Empirical Analysis 2018Evaluating the integrated reporting journey: insights, gaps and agendas for future research 2017Integrated reporting and integrated thinking in Italian public sector organisations 2015Integrated reporting and assurance: where can research add value?2016Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting

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