Purpose

With the increasing adoption of integrated reporting and the subsequent interest of the accounting discipline in its development, this paper aims to examine the enablers and barriers to the involvement of accountants in integrated reporting.

Design/methodology/approach

The paper adopts a case study approach by collecting interview data from six organisations that have adopted integrated reporting internationally. In the selected organisations, face-to-face and telephone interviews were conducted with professionals who are involved in the preparation of an integrated report. The interviewees in this study included key integrated report preparers including accountants, corporate reporting managers, sustainability managers and other report preparers. Institutional entrepreneurship provided the theoretical insights for this study.

Findings

The study found that accountants’ expertise in corporate reporting and especially their knowledge of the assurance process was one of the major reasons why they were involved in integrated reporting. Accountants’ in-depth understanding of an organisation in addition to their general analytical and interpersonal skills were also found to be useful in preparing an integrated report. However, the voluntary nature of integrated reporting along with the lack of sufficient guidelines deterred accountants from being involved in integrated reporting. The study also found that accountants themselves did not see value in integrated reporting and found it challenging to convert numerical information to narratives, thus limiting their involvement in integrated reporting.

Research limitations/implications

Whilst prior studies have underlined accountants’ institutionalised practices, this study uncovers the strategies applied by accountants to maintain their institutionalised practices. The specific application of the institutional entrepreneurship concept identifies mechanisms and strategies through which accountants restrict their practices to narrow taken-for-granted roles.

Practical implications

This study uncovers practical implications by highlighting the factors that limit the involvement of accountants within integrated reporting. One of the major implications identified relates to the training of accountants to apply their existing skills and expertise in non-financial reporting to contribute effectively to multi-disciplinary teams that contribute towards integrated reporting in organisations. This study also provides an impetus for the International Integrated Reporting Council to provide more guidance for preparing an integrated report.

Originality/value

This is one of the initial studies that has explored the enablers and barriers to the involvement of accountants in integrated reporting through its focus on organisations that are already practising this form of reporting. The use of institutional entrepreneurship theory adds to the theoretical insights for exploring the involvement of the various actors in integrated reporting.

中文翻译：

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会计师参与综合报告的推动因素和障碍

目的

随着综合报告的日益普及以及会计学科对其发展的后续关注，本文旨在研究会计师参与综合报告的推动因素和障碍。

设计/方法/方法

本文采用案例研究方法，收集了六家在国际上采用综合报告的组织的访谈数据。在选定的组织中，与参与编写综合报告的专业人士进行了面对面和电话访谈。本研究的受访者包括主要的综合报告编制者，包括会计师、企业报告经理、可持续发展经理和其他报告编制者。制度创业为本研究提供了理论见解。

发现

研究发现，会计师在公司报告方面的专业知识，尤其是他们对鉴证流程的了解，是他们参与综合报告的主要原因之一。会计师对组织的深入了解以及他们的一般分析和人际交往能力也被发现有助于编制综合报告。然而，综合报告的自愿性质以及缺乏足够的指导方针阻止了会计师参与综合报告。该研究还发现，会计师本身并没有看到综合报告的价值，并且发现将数字信息转换为叙述性信息具有挑战性，从而限制了他们对综合报告的参与。

研究限制/影响

虽然先前的研究强调了会计师的制度化实践，但本研究揭示了会计师为维持其制度化实践而应用的策略。制度创业概念的具体应用确定了会计师将其实践限制在理所当然的角色范围内的机制和策略。

实际影响

本研究通过强调限制会计师参与综合报告的因素来揭示实际影响。确定的主要影响之一涉及培训会计师，将他们现有的技能和专业知识应用到非财务报告中，以有效地为多学科团队做出贡献，从而为组织的综合报告做出贡献。这项研究也为国际综合报告委员会提供更多指导以编制综合报告提供动力。

原创性/价值

这是初步研究之一，通过关注已经在实践这种报告形式的组织，探索了会计师参与综合报告的推动因素和障碍。制度创业理论的使用增加了探索各种参与者参与综合报告的理论见解。