The DOI matches its Crossref record; 34 of the 34 references it cites were found in a registry or an index.
Integrated Reporting and internal mechanisms of change
Open accessAbstract
Purpose - The purpose of this paper is to investigate the internal mechanisms employed by early adopters of integrated reporting in Australia to manage their reporting process and explores whether integrated reporting is stimulating innovative disclosure mechanisms.
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Citations
Cites
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Qualitative research & evaluation methods
Patton, M. Q. (2002) · Sage eBooks · Cited by 15,523
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Djamba, Y. K., & Neuman, W. L. (2002) · Teaching Sociology · doi:10.2307/3211488 · Cited by 8,851
Determinants of corporate social responsibility disclosure: An application of stakeholder theory
Roberts, R. W. (1992) · Accounting, Organizations and Society · doi:10.1016/0361-3682(92)90015-k · Cited by 2,322
Adams, C. A. (2002) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570210418905 · Cited by 1,096
Sustainability accounting and reporting: fad or trend?
Burritt, R. L., & Schaltegger, S. (2010) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513571011080144 · Cited by 773
Social and environmental accountability research: A view from the commentary box
Parker, L. D. (2005) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570510627739 · Cited by 698
Integrating sustainability reporting into management practices
Adams, C. A., & Frost, G. R. (2008) · Accounting Forum · doi:10.1016/j.accfor.2008.05.002 · Cited by 594
Fifka, M. S. (2013) · Business Strategy and the Environment · doi:10.1002/bse.729 · Cited by 590
Jensen, J. C., & Berg, N. (2012) · Business Strategy and the Environment · doi:10.1002/bse.740 · Cited by 581
Research works printed but not linked: 5
- Eccles, R. and Krzus, M. (2010), “Integrated reporting for a sustainable strategy”, Financial Executive, March, pp. 29-32.
- 10.1016/j.jclepro.2012.12.007 · doi:10.1016/j.jclepro.2012.12.007
- Hampton, R. (2012), “Brace yourself: more regulatory changes”, Accountancy SA, May, pp. 22-23.
- 10.1016/j.jwb.2009.08.001 · DOI
- Watson, A. (2011), “Financial information in an integrated report: a forward looking approach”, Accountancy SA, December, pp. 14-17.
Cited by
Mandatory CSR and sustainability reporting: economic analysis and literature review
Christensen, H. B., Hail, L., & Leuz, C. (2021) · Review of Accounting Studies · doi:10.1007/s11142-021-09609-5 · Cited by 1,923
Velte, P., & Stawinoga, M. (2017) · Journal of Management Control · doi:10.1007/s00187-016-0235-4 · Cited by 316
Evaluating the integrated reporting journey: insights, gaps and agendas for future research
Rinaldi, L., Unerman, J., & de Villiers, C. (2018) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-04-2018-3446 · Cited by 282
Improving how sustainability reports drive change: A critical discourse analysis
Higgins, C., & Coffey, B. (2016) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2016.01.101 · Cited by 155
Self-citationTrue transparency or mere decoupling? The study of selective disclosure in sustainability reporting
Roszkowska-Menkes, M., Aluchna, M., & Kamiński, B. (2024) · Critical Perspectives on Accounting · doi:10.1016/j.cpa.2023.102700 · Cited by 125
Metadata
- Authors
- Stubbs, W., & Higgins, C.
- Venue
- Accounting, Auditing & Accountability Journal
- Publisher
- Emerald
- Published
- 2014-08-27
- Volume
- 27
- Issue
- 7
- Pages
- 1068-1089
- ISSN
- 0951-3574 (ISSN-L)
- OpenAlex
- W2056611835
- Cited by
- 503
- References
- 34
- FWCI
- 79.36
- Type
- journal article
- Language
- en
- Open access
- green
- Licence
- www.emeraldinsight.com/page/tdm (tdm)
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- Stubbs, W., & Higgins, C. (2014). Integrated Reporting and internal mechanisms of change. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/aaaj-03-2013-1279
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
