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Integrated Reporting

A Commentary on ‘Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum’

Pages 360-362 | Published online: 06 Sep 2013

References

  • AECA (2012) Información Integrada: El Cuadro Integrado de Indicadores (CII-FESG) y su Taxonomía XBRL (Asociación Española de Contabilidad y Administración de Empresas).
  • Boyce , G. 2000 . Public discourse and decision making: exploring possibilities for financial, social and environmental accounting . Accounting, Auditing & Accountability Journal , 13 ( 1 ) : 27 – 64 . (doi:10.1108/09513570010316135)
  • Brown , J. 2009 . Democracy, sustainability and dialogic accounting technologies: taking pluralism seriously . Critical Perspectives on Accounting , 20 ( 3 ) : 313 – 342 . (doi:10.1016/j.cpa.2008.08.002)
  • Carter , D. 2011 . Accountant's truth: knowledge and ethics in the financial world . European Accounting Review , 20 ( 3 ) : 583 – 594 . (doi:10.1080/09638180.2011.602516)
  • FEE (2011a) Fact Sheet on Integrated Reporting (Fédération des Experts comptables Européens).
  • FEE (2011b) Response to IIRC Discussion Paper ‘Towards Integrated Reporting’ – Communicating Value in the 21st Century (Fédération des Experts comptables Européens).
  • FEE (2012) Fact Sheet on Integrated Reporting, update (Fédération des Experts comptables Européens).
  • Owen , G. 2013 . Integrated reporting – a review of developments and their implications for the accounting curriculum . Accounting Education: An International Journal , 22 ( 4 ) : 340 – 356 .
  • Saravanamuthu , K. and Filling , S. 2004 . A critical response to managerialism in the academy . Critical Perspectives on Accounting , 15 ( 4–5 ) : 437 – 452 . (doi:10.1016/S1045-2354(03)00037-6)
  • Thomson , I. and Bebbington , J. 2005 . Social and environmental reporting in the UK: a pedagogic evaluation . Critical Perspectives on Accounting , 16 ( 5 ) : 507 – 533 . (doi:10.1016/j.cpa.2003.06.003)

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