University Accounting Report: Integrated Reporting and Stakeholders

This report provides a comprehensive overview of integrated reporting, examining its background, audience, and key decisions. It delves into the benefits for stakeholders, including improved bonding between investors, shareholders, and organizations. The report analyzes multiple sources, including journal articles, to assess the importance of integrated accounting systems and the need for both internal and external stakeholders. The analysis covers the components of integrated reporting, such as business models, governance, and risk management, and highlights how it aids in corporate governance and maintaining accounting practices. Furthermore, the report discusses how integrated reporting can enhance the decision-making process and improve the performance of organizations by strengthening the connection between employees and information flow. The research plan includes an introduction, objective, hypothesis, framework, and findings, providing a structured approach to understanding the implementation and advantages of integrated reporting.

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.

ACCOUNTING THEORY AND CONTEMPORARY ISSUES
Author’s credentials
Integral Reporting can be defined as the presence of both the financial and non-financial
reporting. The report provides information about the non-financial data which includes the
considerations about the Environment, Social and Governance (ESG). It can be observed
that both the investors and the shareholders have complications about the information that
is being provided by the integrated reporting.
Author’s intended audience
The organization will be benefitted if they get the perfect value at the time of selling. The
perspective in the change of entity will increase because of the value they are providing.
The committee that prepares to report, has benefitted from accountability as it has a
positive impact on the organizational activities
Author’s main argument(s)/main idea(s)
Most of the organizations that operated on a large scale have adopted the integrated
reporting. The accounting policies and accounting standards all are embedded in the
integrated reporting so that it benefits the organization at the time of accounting and
auditing
What evidence is provided to support the argument/idea? Give specific examples
By this implementation, it will be easy for the organizations to understand the risk which
is related to the Environment, Social and Governance (ESC), and also the opportunities
related to it
Does the source raise any questions you need to answer or have connections to other
sources you have seen? (For example, it supports or contradicts them) If so, name the

ACCOUNTING THEORY AND CONTEMPORARY ISSUES
sources.
If the organization faces additional risk, then the risk factors will be listed in the
integrated reporting and through this it will help in the identification of the issues. Then the
solution will be provided with the issues which will help in the strategy of the organization.
This will have resulted in developing the trust in-between the shareholders and
organization.
Full citation of resource
Krzus, M.P., 2017. Integrated Reporting for a Long-term Strategy.
Author’s credentials
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.
Author’s intended audience
The employee of the organizations is required to provide training and development so that
it will help them in developing skill and work more efficiently. The methods through
which the training is being provided is by education and also certain programs and
practical works that will help them as the time of work.
Author’s main argument(s)/main idea(s)

ACCOUNTING THEORY AND CONTEMPORARY ISSUES
With the help of internal process management, this will help the customers, dealers and the
stakeholders to have a better trust and credibility within the organization. This is important
for most of the organizations that are mainly run by the government and also for the non-
profit organizations that are looking for the commercial partnership which will provide
help regarding the supply of the goods which also provide services sustainably
What evidence is provided to support the argument/idea? Give specific examples
Those who are trying to achieve benefits such as non-profit organizations, they are also
getting benefitted by this framework. In the organization, it will help in improving the
operations that can be related to the community and some are relatable to the environment
so that it can help in moderating the effects.
Does the source raise any questions you need to answer or have connections to other
sources you have seen? (For example, it supports or contradicts them) If so, name the
sources.
The integrated reporting will further help in proving an opportunity as it will help in the
development of the accounting regulatory and all this is being done as per the accounting
regulation and it is less time consuming if related to the financial accounting standards.
The small and medium-sized entities (SME), is being benefitted as the International
Integrated Reporting Council (IIRC) controls International Integrated Reporting
Framework (IIRF).
Full citation of resource

ACCOUNTING THEORY AND CONTEMPORARY ISSUES
De Villiers, C., Venter, E.R. and Hsiao, P.C.K., 2017. Integrated reporting: background,
measurement issues, approaches and an agenda for future research. Accounting & Finance,
57(4), pp.937-959.
Author’s credentials
The method which is used presently implemented for making the financial reporting of the
organization does help the investors and meet the needs of them in the short term. On the
other hand, through financial reporting, the shareholders are also getting benefitted as they
are provided with the information of the organization with a holistic view.
Author’s intended audience
Through integrated reporting, it will help most of the organization so that it will help in the
decision making and the organization can take some measures so that they can improve the
performance. There is a possibility that there will be an increase in the brand value of the
organizations if they properly do integrated reporting.
Author’s main argument(s)/main idea(s)
The integrated reporting will ensure that it will strengthen the bonding between the
employees and the information in-between will flow smoothly. The report does help in the
breakdown of the internal silos and will help in creating more innovative ideas that will
help in the enhancement of the business operation. In the small business structure, it has
been observed that the work pressure is been distributed in-between very few people, so it
creates a problem but with the implementation of silos, it can be done more efficiently
What evidence is provided to support the argument/idea? Give specific examples

ACCOUNTING THEORY AND CONTEMPORARY ISSUES
This implementation can only be possible if the employees of the organization are not able
to think or can share any facts that can be informed very cautiously. The organizations will
get more opportunity if they implement the approach of integrated reporting, as there will
be an increase in the flow of information which will benefit in the small and medium-sized
entities (SME)
Does the source raise any questions you need to answer or have connections to other
sources you have seen? (For example, it supports or contradicts them) If so, name the
sources.
The source raise the question on how integral reporting create value over time. It
will also help to increase the reputation of the organization in front of consumers.
Moreover, the engagement between shareholders both internal and external will increase as
it will be possible through consistent balance reporting.
List of References
Adams, C.A., 2015. The international integrated reporting council: a call to action. Critical
Perspectives on Accounting, 27, pp.23-28.
Ahmed Haji, A. and Hossain, D.M., 2016. Exploring the implications of integrated reporting
on organisational reporting practice: Evidence from highly regarded integrated
reporters. Qualitative Research in Accounting & Management, 13(4), pp.415-444.

ACCOUNTING THEORY AND CONTEMPORARY ISSUES
Alfiero, S., Cane, M., Doronzo, R. and Esposito, A., 2017. Integrated reporting: the links
between its adoption and board characteristics. In Integrated Reporting and Non-financial
Information Assurance-SMEs vs Large Firms (pp. 6-21). ASPI Editore.
Bernardi, C. and Stark, A.W., 2018. Environmental, social and governance disclosure,
integrated reporting, and the accuracy of analyst forecasts. The British Accounting
Review, 50(1), pp.16-31.
Burke, J.J. and Clark, C.E., 2016. The business case for integrated reporting: Insights from
leading practitioners, regulators, and academics. Business Horizons, 59(3), pp.273-283.
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 &
Francis.
Krzus, M.P., 2017. Integrated Reporting for a Long-term Strategy.
Lai, A., Melloni, G. and Stacchezzini, R., 2016. Corporate sustainable development: is
‘integrated reporting’a legitimation strategy?. Business Strategy and the Environment, 25(3),
pp.165-177.
Lee, K.W. and Yeo, G.H.H., 2016. The association between integrated reporting and firm
valuation. Review of Quantitative Finance and Accounting, 47(4), pp.1221-1250.
Reimsbach, D., Hahn, R. and Gürtürk, A., 2018. Integrated reporting and assurance of
sustainability information: An experimental study on professional investors’ information
processing. European Accounting Review, 27(3), pp.559-581.

ACCOUNTING THEORY AND CONTEMPORARY ISSUES
Stacchezzini, R., Melloni, G. and Lai, A., 2016. Sustainability management and reporting: the
role of integrated reporting for communicating corporate sustainability management. Journal
of Cleaner Production, 136, pp.102-110.
Vaz, N., Fernandez‐Feijoo, B. and Ruiz, S., 2016. Integrated reporting: an international
overview. Business Ethics: A European Review, 25(4), pp.577-591.
Research plan
The research plan is made in the following structure
Introduction
In this part a brief detail about integrated reporting is given
Objective and purpose of the research
The main objective of the research is to give a brief idea about the benefits of integrated
reporting and how the organizations should implement the integrated reporting system.
Hypothesis of the research
Framework of the research
Findings and conclusions

ACCOUNTING THEORY AND CONTEMPORARY ISSUES