Construct · 1 fields · 1 citations

integrated reporting: a standalone construct

One name. One construct. A landmark on the map.

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Accounting

corporate reporting that combines financial and non-financial information to show how an organization creates value over time.

In accounting, integrated reporting refers to corporate reporting that combines financial and non-financial information to show how an organization creates value over time. This meaning comes from de Villiers (2014) in Accounting, Auditing & Accountability Journal.[1]

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accountability2 fields · 2 citationsjingle · one word, two constructs information4 fields · 5 citationsjingle · one word, four constructs value6 fields · 12 citationsjingle · one name, six constructs

References

de Villiers, C., Rinaldi, L., & Unerman, J. (2014). Integrated Reporting: Insights, gaps and an agenda for future research. Accounting, Auditing & Accountability Journal, 27(7), 1042-1067. https://doi.org/10.1108/aaaj-06-2014-1736

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