Perspectives of Romanian accounting professionals on Integrated Reporting
Vol. 20, No. 1/2021 , pp76..110
Author(s):
Ioana Sofian (Neac?u)
Keywords:
Integrated Reporting, integrated report, chartered accountants, financial auditors, questionnaire
Abstract:
Research question: Are Romanian accounting professionals able to face the challenges of integrated reporting?
Motivation: Human beings are present in each phase of implementing integrated reporting and/or preparing the integrated report. In other words, the evolution of integrated reporting relies very much on the humans’ subjectivity and interaction. Idea: This paper aims to identify the perspectives of Romanian chartered accountants and financial auditors on the concepts of integrated reporting and integrated report.
Data: A questionnaire was prepared and sent via e-mail to accounting professionals.
Tools: An analysis of the responses (both, structured and unstructured) received via Google Forms was performed.
Findings: Romanian accounting professionals are not very participative at this type of studies and have a small, general and framework-related knowledge on integrated reporting. Romanian companies are neither prepared, nor in need to adopt integrated reporting.
Contribution: This study offers an East-European perspective on integrated reporting and it relies on the persons traditionally responsible for the company’s annual reporting; both aspects were never approached before in the literature.
Download:
http://online-cig.ase.ro/jcig/art/20_1_4.pdf
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