To what extent are the underlying concepts of integrated reporting applicable for hi-tech knowledge-based organizations?

نویسندگان

چکیده

Purpose The purpose of this study is to examine the proper structure for integrated reporting hi-tech knowledge-based organizations (KBOs); in particular, authors evaluate appropriateness concept and elements KBOs. Design/methodology/approach uses an exploratory sequential mixed-method approach, including initial qualitative case study, then instrument development phase (Delphi), finally, a quantitative survey. Findings resulting analysis concluded that KBOs have potential prepare simplified, report. organization overview, governance, business model, strategies resource allocation, performance, opportunities risks are content relevant be included annual However, organization’s future outlook not confirmed included. Due liability competitive concerns, do provide targets, forecasts, projections or even scenarios. Research limitations/implications Focus on single country small sample interviewees participated. Practical implications This paper concludes existing framework useful different types organizations, but with some modifications. In addition, it analyzes how directors Iranian perceive value reporting. Social suggests fulfillment corporate transparency can achieved by policymaker’s support Originality/value Iran swiftly moving toward economy, will become powerhouse economy. It important understand managers previous practical studies focused firms impacts its implementation effectiveness had been studied before.

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ژورنال

عنوان ژورنال: Sustainability Accounting, Management and Policy Journal

سال: 2021

ISSN: ['2040-803X', '2040-8021']

DOI: https://doi.org/10.1108/sampj-11-2019-0391