Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/310796 
Year of Publication: 
2021
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 20 [Issue:] 1 [Year:] 2021 [Pages:] 76-110
Publisher: 
Bucharest University of Economic Studies, Bucharest
Abstract: 
Research question - Are Romanian accounting professionals able to face the challenges of integrated reporting? Motivation - Human beings are present in each phase of implementing integrated reporting and/or preparing the integrated report. In other words, the evolution of integrated reporting relies very much on the humans' subjectivity and interaction. Idea: This paper aims to identify the perspectives of Romanian chartered accountants and financial auditors on the concepts of integrated reporting and integrated report. Data - A questionnaire was prepared and sent via e-mail to accounting professionals. Tools - An analysis of the responses (both, structured and unstructured) received via Google Forms was performed. Findings - Romanian accounting professionals are not very participative at this type of studies and have a small, general and framework-related knowledge on integrated reporting. Romanian companies are neither prepared, nor in need to adopt integrated reporting. Contribution - This study offers an East-European perspective on integrated reporting and it relies on the persons traditionally responsible for the company's annual reporting; both aspects were never approached before in the literature.
Subjects: 
Integrated Reporting
integrated report
chartered accountants
financial auditors
questionnaire
JEL: 
M14
Q56
Persistent Identifier of the first edition: 
Creative Commons License: 
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Document Type: 
Article

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