Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative

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Abstract

This paper contributes to the critique of Integrated Reporting as a prelude to begin to re-imagine it as a potentially progressive development. Although it is possible to identify a number of important grounds on which to reject Integrated Reporting as an initiative of this sort, the paper pursues a further excavation of two key Integrated Reporting components, value creation and the business model, and identifies the customer and her/his value expectations as a credible basis for re-imagining Integrated Reporting in a more positive fashion.

Original languageEnglish
Article number102244
JournalCritical Perspectives on Accounting
Volume81
ISSN1045-2354
DOIs
Publication statusPublished - Dec 2021

Keywords

  • Business models
  • Customer value creation and delivery
  • Integrated Reporting

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