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Individual Research Article Review Assignment ACCT1110 Contemporary Financial & Integrated Reporting Assessment item 1(a) - Individual Research Article Review Assignment Choose any one of the...

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Individual Research Article Review Assignment
ACCT1110 Contemporary Financial & Integrated Reporting
Assessment item 1(a) - Individual Research Article Review Assignment
Choose any one of the assignments and answer the following: 
The assessment is designed to test your ability to:
1. identify issues, make judgments, describe, explain and critically evaluate published research; and
2. effectively communicate your learning in the written form. 
Specific Assignment Requirements:
· A
ief description of the articles contents and how it relates to the area of Integrated Reporting. You should also discuss why the article is of interest to you as a student in Contemporary Financial and Integrated Reporting?
· The technical issues addressed within the article. Thus, should include issues such as the following: problem statement, methodology used, major findings and limitations of the study.
· Your understanding and assessment of the impact of the article in terms of improved reporting and business decision making. As part of your assessment you should address the implications for the IIRC and other relevant stakeholders.
1 . Adams, C.A., Potter, B., Singh, P.J. and York, J. (2016) ‘Exploring the implications of integrated reporting for social investment (disclosures)’, The British Accounting Review, 48, pp XXXXXXXXXX.      Adams etr al 2016 BAR-1.pdf
2 Barth, M. E., Cahan, S. F., Chen, L., & Venter, E. R XXXXXXXXXXThe economic consequences associated with integrated report quality: capital market and real effects. Accounting, Organizations and Society, 62, 43-64.     Barth er al 2017 AOS.pdf
3 Beck, C., Dumay, J., & Frost, G XXXXXXXXXXIn pursuit of a ‘single source of truth’: from threatened legitimacy to integrated reporting. Journal of Business Ethics, 141(1), XXXXXXXXXX.    Beck et al 2017 JBE-1.pdf
4 Chaidali, P. P., & Jones, M. J XXXXXXXXXXIt’sa matter of trust: Exploring the perceptions of Integrated Reporting preparers. Critical Perspectives on Accounting, 48, 1-20.    Panagioula and Jones 2017 CPA-1.pdf
5 Feng, T., Cummings, L., and Tweedie, D XXXXXXXXXXExploring integrated thinking in integrated reporting–an exploratory study in Australia. Journal of Intellectual Capital, 18(2), XXXXXXXXXX.    Feng et al,2017-1.pdf
6 Lai, A., Melloni, G., and Stacchezzini, R XXXXXXXXXXWhat does materiality mean to integrated reporting preparers? An empirical exploration. Meditari Accountancy Research, 25(4), pp XXXXXXXXXX.    Lai et al 2017 MAR-1.pdf
7 Melloni, G., Caglio, A., & Perego, P XXXXXXXXXXSaying more with less? Disclosure conciseness, completeness and balance in Integrated Reports. Journal of Accounting and Public Policy, 36(3),20-38    Meloni et al 2017 JAAP-1.pdf
8 Maroun, W XXXXXXXXXXAssuring the integrated report: Insights and recommendations from auditors and preparers. The British Accounting Review, 49(3), XXXXXXXXXX.    Wa
en Maroun 2017 BAR-1.pdf
9 Perego, P., Kennedy, S., & Whiteman, G XXXXXXXXXXA lot of icing but little cake? Taking integrated reporting forward. Journal of Cleaner Production, 136, 53-64.    Perego et al 2016 JCP.pdf
10 Reimsbach, D., Hahn, R., & Gürtürk, A XXXXXXXXXXIntegrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing. European Accounting Review, 1-23.    Reimsbach et al 2017 EAR-1.pdf
11 Rowbottom, N., & Locke, J XXXXXXXXXXThe emergence of. Accounting and Business Research, 46(1), 83-115.    Rowbottom & Locke 2017 ABR-1.pdf
12 Tweedie, D., & Martinov-Bennie, N XXXXXXXXXXEntitlements and Time: Integrated Reporting's Double-edged Agenda. Social and Environmental Accountability Journal, 35(1), 49-61.    Tweedie & Nonna 2015 SEAJ-1.pdf
Answered Same Day Apr 16, 2020 ACCT1110

Solution

Pulkit answered on Apr 18 2020
133 Votes

“Exploring the implications of integrated reporting for social investment (disclosures) by Carol A. Adams, Brad Potter Prakash J. Singh and Jodi York”
The article highlights the contents of the study conducted on the four multi-national corporations i.e., Glaxo Smith Kline (GSK), Heineken, National Australia Bank (NAB) and Unilever.
The report and integrated reporting-
The report highlights how these four major multi-national corporations have adopted their reporting towards more integrated approaches. It further emphasis on how is the connectivity between Social, Environmental and social issues and its impact on the integrated thinking. The GAAP based conventional accounting does not clearly state the value of social investment and that is where the need for aid such as integrated accounting arises.
How the report is of my keen interest-
The study of this article is very interesting for me as a student. I could get the useful insights about the integrated reporting by business from this study. It further made me understand how things are being done in these major and big corporations. The value of social investment and accounting has been given due focus along with the impact of environmental factors in the business accounting.
Technical issues discussed in the report-
The following technical issues have been discussed in this report:
· The disclosure practices adopted by the corporations relating to non-financial information and voluntary information.
· The concept of Stewardship theory that in implicit in IIRC framework.
· How institutional theory has generally been helpful for making and clearing our understanding of the accounting and reporting of the requirements of the companies
· Isomorphism and Isopraxism theory have been discussed in this report.
Research Objectives of the study-
The key objective for this research study, the report has used a subjective 'case study' supported by thematic analysis of the content (refe
ing Beattie, McInnes and Fearnley, 2004) has been the used as the important method for the collection and analysis of the information. In doing this, authors had an idea of the troubles of indisputably archiving the expansion in detailing towards more integrated reporting and methodologies. With that concern, the authors did a careful analysis of the various accounts and parts contained in the whole report    , giving a cautious reflection to their thoughts of the idea of social investment and its inclination with the corporation’s procedures to create value. They likewise looked into the relative emphasis, in parlance, allocation of space and the noticeable quality of a
angement of data identified with social investment and the degree to which the reports showed the mix of social investment data with customary ideas of significant value creation, for example, short to medium term budgetary achievement, risks and business technique.
Methodology used in the report-
The authors observe that much analysis has been done using the theoretical approaches by analyzing the reporting done by these corporations and in the similar way their annual reports has been analyzed and compared with the reporting criteria set by the standards of integrated reporting and accounting.
The institutional theory adopted by the business has also been able to help the authors in developing the understanding and adoption of the range of accounting and reporting techniques. The concepts of isomorphism and isopraxism have helped the authors to gain an understanding of how the reporting by the corporates can be converged and the role of Integrated Reporting over time.
Major findings in the report-
The report highlights that the reporting with respect to social and environmental factors by the corporates has increased over time. In this report the authors have reported about the subjective analysis of disclosures and aftereffects of this investigation against Guidelines issued by the PSIS.
As appeared in Table 3 (annexed with actual report) every one of the four organizations appears to have implemented new ways and procedures of how their social investment and the ecological parameters find place in their annual and other reports issued by them over a period of years. The authors have taken account of the developments that have happen over each year in those four organizations, and would not clearly be determined by participation in any pilot or any other campaign lead by IIRC or the UNGC. Major deviation has been in case of NAB during the given period, taken after nearly by Heineken. Now that has given some
oad setting to the more inside and out analysis of the disclosures by each organization.
Discussion, Understanding and Analysis-
The research shows both homogeneity and heterogeneity in disclosures done by the example organizations. Concerning, the Unilever and NAB reports obviously look to exhibit integration with social investment and practices of sustainability with key a
anging to such an extent that such methods have been implanted as a way to progress instead of an impediment. The said approach is reliable with the framework issued internationally since the two organizations are in co
elation with the pilot of IIRC. So when particular disclosures contrast over organizations, this improved mix is precisely what is stated by the theories of isomorphism in International Framework.
The study further demonstrates that in the sample organizations, there has been an identifiable move in giving an account of social investment. This is need of the hour since there has to be a shift by the corporates towards sustainability reporting and social accounting. While there is more prominent spotlight on showing links amongst different (e.g. environmental, social and financial) measurements of their exercises, the disclosures are both same as well as different from each other (i.e., both homogeneity and heterogeneity). The findings recommend that isomorphism and isopraxism are both very much pertinent, yet our confirmation is preparatory, as announcing are perplexing and area particular. We trust this would be an essential commitment to the writing. In this investigation is that the weights for more noteworthy combination of various measurements of organization execution were deciphered and connected by organizations in various routes
inging about recognizable changes to announcing which contrasted in their detail. So, that is how the report has laid down the core focus on how integrated accounting has increased its corporate followers and how this shift has been taking place.
References:
Adams, C.A., Potter, B., Singh, P.J. and York, J. (2016) ‘Exploring the implications of integrated reporting for social investment (disclosures)’, The British Accounting Review, 48, pp. 283-296. 
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