Walking the talk(s): Organisational narratives of Integrated Reporting. Issue 7 (19th August 2014)

• Record Type: Journal Article
• Authors: Higgins, Colin; Stubbs, Wendy; Love, Tyron; Rinaldi, Leonardo
• Is Part Of: Accounting auditing & accountability journal. Volume 27:Issue 7(2014)
• Publication Date: 2014-08-19
• Subjects: 657
• DOI: 10.1108/AAAJ-04-2013-1303
• Languages: English
• ISSNs: 0951-3574

Abstract

<abstract> <title> <x content-type="archive" xml:space="preserve">Abstract</x> </title> <sec sec-type="purpose"> <title>Purpose</title> <p>To explore how the managers of early adopting Australian firms contribute to the institutionalisation of Integrated Reporting.</p> </sec> <sec sec-type="design|methodology|approach"> <title>Design/methodology/approach</title> <p>This study is situated within institutional theory. We undertook semi-structured interviews with 23 Australian managers. We drew on Gabriel's (2000) poetic analytics to show how the sensemaking activities of the early adopters contribute to the institutionalisation process. </p> </sec> <sec sec-type="findings"> <title>Findings</title> <p>Two main narratives dominate our managers' experience: Integrated reporting as story-telling and Integrated reporting as meeting expectations. These two narratives are constructed simultaneously and they set up contrasting plots regarding salient events, responsibilities and characters that are resolved through one or more of three 'inter-narratives' that background these tensions. The inter-narratives suggest time, the company's strategy, and talking and engagement can solve problems. </p> </sec> <sec sec-type="research limitations|implications"> <title>Research limitations/implications</title> <p>We argue that the managers of early adopting firms are important in the institutionalisation process. Even though they may not necessarily be institutional entrepreneurs they do engage in important 'institutional work'. Our study is limited by its predominant focus on only one participant to the institutionalisation process, and it is may be the case that the institutionalisation of Integrated Reporting is not ultimately successful. </p> </sec> <sec sec-type="originality|value"> <title>Originality/value</title> <p>Provides in-depth insights into an under-researched participant in an institutional field contributes to institutionalisation. Additionally, it sheds light on the conditions under which firms will engage with Integrated Reporting. </p> </sec> </abstract>