Integrated reporting in an internet and social media communication environment: conceptual insights
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(Published version)
Date
2017
Authors
Lodhia, S.
Stone, G.
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Journal article
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Australian Accounting Review, 2017; 27(1):17-33
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Abstract
This paper discusses the potential role of Internet communication technologies, including social media, in the integrated reporting process. A media richness framework provides a conceptual basis to examine the features of Internet technologies, which can facilitate the important external communication aspect of integrated reporting.We find that Internet technologies possess rich features and capabilities that have potentially significant application in enhancing external communications with integrated reporting stakeholders. We also identify risks and challenges associated with utilising Internet technologies to enable the external communication aspect of integrated reporting. Through its focus on the potential role of Internet communication technologies in integrated reporting, the paper extends the nascent integrated reporting literature and accounting communications research. The paper also offers practical guidance and insights for business and accounting’s integrated reporting communication practices. To our knowledge, this is the first conceptual paper to comprehensively examine the role of Internet communication technologies in integrated reporting.
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Copyright 2017 John Wiley and Sons
Access Condition Notes: Postprint available after 1 October 2018