Perspectives of Romanian accounting professionals on Integrated Reporting

2021 Contabilitate şi Informatică de Gestiune  
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
more » ... g 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.
doi:10.24818/jamis.2021.01004 fatcat:qokldax765d6vd465jbzbqmnw4