Accounting Theory and Contemporary Issues | Report New

Running head: ACCOUNTING THEORY AND CONTEMPORARY ISSUES
ACCOUNTING THEORY AND CONTEMPORARY ISSUES
Name of the Student
Name of the University
Author Note

ACCOUNTING THEORY AND CONTEMPORARY ISSUES
Table of Contents
Introduction................................................................................................................................2
Background................................................................................................................................2
Audience....................................................................................................................................2
Key decisions.............................................................................................................................3
Useful information.....................................................................................................................3
Source analysis...........................................................................................................................3
List of References......................................................................................................................8
Research plan...........................................................................................................................10

ACCOUNTING THEORY AND CONTEMPORARY ISSUES
Introduction
The literature review of the three articles is being explained with the reference to the
integrated reporting. In the current economy, it is important for the organizations to focus on
the integrated reporting so that they can have an idea about the performance of the
organization. It will help in analyzing the operations by which the organization is being
doing.
Background
An integral report can be done by any organization, it will benefit as the bonding
between investor, shareholders and the organization will increase. This report provides a
better understanding of the organization and it will have a value creation that will be
delivered through this integrated reporting (Krzus 2017). Some of the key components that
will provide value in the operational management includes the business model, governance,
strategy and some of the risks that will be done which is based upon the trends and issues that
are usually faced by the organization.
Audience
The main audience are the stakeholders of the organization who will get both the
financial as well as non financial information from the integrated report. The integrated report
provides financial information from which the accountants will get assistance in preparing the
financial statement of the organization while from the non financial information the general
public will get an idea about the social contribution made by the organization

ACCOUNTING THEORY AND CONTEMPORARY ISSUES
Key decisions
Integrated reporting helps in the preparation of the report of Corporate Governance
and also help in maintaining all the accounting practices. Through this process, it does help
the shareholders of the organization and it has effects on both the development of
environmental and social impact. It does have a solid foundation and it does help in the
development of the policy and practice which is provided by the regulators and the reported
organizations. It will be beneficial for the group of large number of people as it will provide a
secure financing at a very reasonable cost. It is important to deliver the information about the
financial capital that has been provided for both past and in the future that will be based on
the financial strategy.
Useful information
For assessing the importance of the integrated reporting several journal articles and
websites are used as reference which give a brief idea about the benefits that the
organizations will get by implementing integrated accounting system and the need of the
integrated accounting for the internal and external stakeholders of the company.
Source analysis
Full citation of resource
Dumay, J., Bernardi, C., Guthrie, J. and Demartini, P., 2016, September. Integrated
reporting: A structured literature review. In Accounting Forum (Vol. 40, No. 3, pp. 166-
185). Taylor & F rancis.