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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 integrateddoi:10.24818/jamis.2021.01004 fatcat:qokldax765d6vd465jbzbqmnw4