Higgins, Colin; Stubbs, Wendy; Love, Tyron - In: Accounting, Auditing & Accountability Journal 27 (2014) 7, pp. 1090-1119
institutionalisation of integrated reporting (IR). Design/methodology/approach – This study is situated within institutional theory. The … – Two main narratives dominate our managers’ experience: IR as story-telling and IR as meeting expectations. These two … narratives are constructed simultaneously and theyset up contrasting plots regarding salient events, responsibilities and …