Le practice turn dans les recherches sur le reporting integre : une revue complete de la litterature

被引：0
作者：
Roszak, Sabrina [1 ]
Sandu, Raluca [1 ]
Konigsgruber, Roland [1 ]
Ramid, Souhail [1 ]
机构：
[1] SKEMA Business Sch, Lille, France
来源：
COMPTABILITE CONTROLE AUDIT | 2025年 / 31卷 / 01期
关键词：
INTEGRATED REPORTING; LITERATURE REVIEW; THEMATIC CONTENT ANALYSIS; NON-FINANCIAL INFORMATION; PRACTICE TURN; VALUE RELEVANCE; ACCOUNTING INFORMATION; DISCLOSURE QUALITY; VOLUNTARY ADOPTION; EMPIRICAL-EVIDENCE; SUSTAINABILITY; INSIGHTS; MANAGEMENT; CONNECTIVITY; DETERMINANTS;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Our paper provides a comprehensive review of the accounting literature on integrated reporting (IR), using Beattie's (2014) framework. We build on this framework by adopting an abductive process driven by thematic content analysis. Mapping the IR literature reveals strong links between the various categories in the research's framework ofanalysis, as well as the emergence ofa practice turn. The value creation process and the stakeholder perspective (other than financial stakeholders) are however less represented and constitute avenues for future research.
引用
收藏
页码：7 / 53
页数：47
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