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Journey or toolbox? Integrated reporting and processes of organisational change
Higgins, Colin; Stubbs, Wendy; Tweedie, Dale; McCallum, … - In: Accounting, Auditing & Accountability Journal 32 (2019) 6, pp. 1662-1689
Purpose: Motivated by Morgan’s (1997) analysis of the “paradoxical” role of metaphors in understanding and managing organisations, the purpose of this paper is to assess in what respects organisations using integrated reporting (IR) are on a “journey” of organisational change....
Persistent link: https://www.econbiz.de/10012065470
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Initiating sustainable development reporting: evidence from New Zealand
Bebbington, Jan; Higgins, Colin; Frame, Bob - In: Accounting, Auditing & Accountability Journal 22 (2009) May, pp. 588-625
Purpose – The purpose of this paper is to document organizations' self descriptions of why they initiated sustainable development (SD) reporting and explore these explanations using an institutional theory framework. Design/methodology/approach – Constructs organizational narratives from...
Persistent link: https://www.econbiz.de/10009318045
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Walking the talk(s): Organisational narratives of integrated reporting
Higgins, Colin; Stubbs, Wendy; Love, Tyron - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 1090-1119
Purpose – The purpose of this paper is to explore how the managers of early adopting Australian firms contribute to the institutionalisation of integrated reporting (IR). Design/methodology/approach -This study is situated within institutional theory. The authors undertook semi-structured...
Persistent link: https://www.econbiz.de/10010895047
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Integrated Reporting and internal mechanisms of change
Stubbs, Wendy; Higgins, Colin - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 1068-1089
Purpose – The purpose of this paper is to investigate the internal mechanisms employed by early adopters of integrated reporting in Australia to manage their reporting process and explores whether integrated reporting is stimulating innovative disclosure mechanisms. Design/methodology/approach...
Persistent link: https://www.econbiz.de/10010895048
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Initiating sustainable development reporting: evidence from New Zealand
Bebbington, Jan; Higgins, Colin; Frame, Bob - In: Accounting, Auditing & Accountability Journal 22 (2009) 4, pp. 588-625
Purpose – The purpose of this paper is to document organizations' self descriptions of why they initiated sustainable development (SD) reporting and explore these explanations using an institutional theory framework. Design/methodology/approach – Constructs organizational narratives from...
Persistent link: https://www.econbiz.de/10014641205
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Integrated Reporting and internal mechanisms of change
Stubbs, Wendy; Higgins, Colin - In: Accounting, Auditing & Accountability Journal 27 (2014) 7, pp. 1068-1089
Purpose – The purpose of this paper is to investigate the internal mechanisms employed by early adopters of integrated reporting in Australia to manage their reporting process and explores whether integrated reporting is stimulating innovative disclosure mechanisms. Design/methodology/approach...
Persistent link: https://www.econbiz.de/10014642071
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Walking the talk(s): Organisational narratives of integrated reporting
Higgins, Colin; Stubbs, Wendy; Love, Tyron - In: Accounting, Auditing & Accountability Journal 27 (2014) 7, pp. 1090-1119
Purpose – The purpose of this paper is to explore how the managers of early adopting Australian firms contribute to the institutionalisation of integrated reporting (IR). Design/methodology/approach – This study is situated within institutional theory. The authors undertook semi-structured...
Persistent link: https://www.econbiz.de/10014642161