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Walking the talk(s): Organisational narratives of integrated reporting
Abstract
Purpose - The purpose of this paper is to explore how the managers of early adopting Australian firms contribute to the institutionalisation of integrated reporting (IR). Design/methodology/approach - This study is situated within institutional theory. The authors undertook semi-structured interviews with 23 Australian managers. The authors drew on Gabriel's (2000) poetic analytics to show how the sensemaking activities of the early adopters contribute to the institutionalisation process.
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Citations
Cited by
Integrated reporting: background, measurement issues, approaches and an agenda for future research
de Villiers, C., Venter, E. R., & Hsiao, P. K. (2017) · Accounting & Finance · doi:10.1111/acfi.12246 · Cited by 401
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
Integrated reporting and assurance: where can research add value?
Simnett, R., & Huggins, A. L. (2015) · Sustainability Accounting, Management and Policy Journal · doi:10.1108/sampj-09-2014-0053 · Cited by 266
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-citation
Metadata
- Authors
- Higgins, C., Stubbs, W., & Love, T.
- Venue
- Accounting, Auditing & Accountability Journal
- Publisher
- Emerald
- Published
- 2014-08-27
- Volume
- 27
- Issue
- 7
- Pages
- 1090-1119
- ISSN
- 0951-3574 (ISSN-L)
- OpenAlex
- W2123889342
- Cited by
- 315
- References
- 0
- FWCI
- 59.78
- Type
- journal article
- Language
- en
- Open access
- closed
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- CoChat. (2026). Citation check: Walking the talk(s): Organisational narratives of integrated reporting. https://app.cochat.ai/papers/10.1108/aaaj-04-2013-1303
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- Higgins, C., Stubbs, W., & Love, T. (2014). Walking the talk(s): Organisational narratives of integrated reporting. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/aaaj-04-2013-1303
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.
