Research Article
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Year 2019, Volume: 9 Issue: 1, 6 - 8, 30.07.2019
https://doi.org/10.17261/Pressacademia.2019.1055

Abstract

References

  • Adams, C. A., & Frost, G. R. (2008). Integrating sustainability reporting into management practices. In: Accounting Forum. Elsevier, 32(4), 288-302.
  • ASSC (1975), “The Corporate Report,” Discussion Paper-Accounting Standards Steering Committee: London.
  • Chandler, J. D., & Teckchandani, A. (2015). Using social constructivist pedagogy to implement liberal learning in business education. Decision Sciences Journal of Innovative Education, 13(3), 327-348.
  • Cheng, M., Green, W., Conradie, P., Konishi, N., & Romi, A. (2014). The international integrated reporting framework: key issues and future research opportunities. Journal of International Financial Management & Accounting, 25(1), 90-119.
  • De Villiers, C., Rinaldi, L., & Unerman, J. (2014). Integrated Reporting: Insights, gaps and an agenda for future research. Accounting, Auditing & Accountability Journal, 27(7), 1042-1067.
  • Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012). Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. The Accounting Review, 87(3), 723-759.
  • Frias-Aceituno, J. V., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2013). Is integrated reporting determined by a country's legal system? An exploratory study. Journal of cleaner production, 44, 45-55.
  • García-Sánchez, I. M., Rodríguez-Ariza, L., & Frías-Aceituno, J. V. (2013). The cultural system and integrated reporting. International business review, 22(5), 828-838.
  • Henri, J. F. (2006). Organizational culture and performance measurement systems. Accounting, organizations and society, 31(1), 77-103.
  • Hernández-Madrigal, M., Blanco-Dopico, M. I., & Aibar-Guzmán, B. (2012). The influence of mandatory requirements on risk disclosure practices in Spain. International Journal of Disclosure and Governance, 9(1), 78-99.
  • Jensen, J. C., & Berg, N. (2012). Determinants of traditional sustainability reporting versus integrated reporting. An institutionalist approach. Business Strategy and the Environment, 21(5), 299-316.
  • Johansen, T. R. (2010). Employees, non-financial reports and institutional arrangements: A study of accounts in the workplace. European Accounting Review, 19(1), 97-130.
  • Lewis, D. (1998). How useful a concept is organizational culture?. Strategic Change, 7(5), 251-260.
  • Liao, Z. (2018). Corporate culture, environmental innovation and financial performance. Business Strategy and the Environment, 27(8), 1368-1375.
  • Madu, B. C. (2012). Organization culture as driver of competitive advantage. Journal of Academic and Business Ethics, 5, 1.
  • Molenaar, K., Brown, H., Caile, S., & Smith, R. (2002). Corporate culture. Professional Safety, 47(7), 18-27.
  • The International Integrated Reporting Committee (IIRC). (2011). Towards integrated reporting. Communicating value in the 21st century. IIRC.www.theiirc.org
  • The International Integrated Reporting Council (IIRC) (2019). https://integratedreporting.org/. Accessed [27.6.2019].
  • Tseng, S. M. (2010). The correlation between organizational culture and knowledge conversion on corporate performance. Journal of knowledge management, 14(2), 269-284.
  • Zhou, S., Simnett, R., & Green, W. (2017). Does integrated reporting matter to the capital market?. Abacus, 53(1), 94-132.

CORPORATE CULTURE IN INTEGRATED REPORTING

Year 2019, Volume: 9 Issue: 1, 6 - 8, 30.07.2019
https://doi.org/10.17261/Pressacademia.2019.1055

Abstract

Purpose- Corporate culture represents shared
values, assumptions, norms, beliefs and strategies of the organization. Both
national and corporate culture can effect the level of
corporate transparency regarding strategic, economic,
social, environmental and governance performance.
The main purpose of this study is to
understand the role of cultural system in integrated reporting
.

Methodology- There is a lack of research on
managerial attitudes and culture on integrated reporting. In this study, we
make theoretical suggestions for further studies to understand cultural
dimensions and its role in integrated reporting.

Findings- Findings
show that stakeholders’ expectations in different cultural system can shape the
presented information in integrated reports how the organization operates and
how it creates and maintains value. Therefore, it is suggested that integrated
reports can determined by a corporate cultural system. Also, higher corporate
responsibility as an important aspect of a culture can effect the publishing
integrated reports.







Conclusion- Companies
should adapt the differences in corporate rules, structures, all cultural
mechanisms to the practice of integrated reporting. Furthermore, they should be
more concerned with internal process and improving their culture while focusing
on reporting.

References

  • Adams, C. A., & Frost, G. R. (2008). Integrating sustainability reporting into management practices. In: Accounting Forum. Elsevier, 32(4), 288-302.
  • ASSC (1975), “The Corporate Report,” Discussion Paper-Accounting Standards Steering Committee: London.
  • Chandler, J. D., & Teckchandani, A. (2015). Using social constructivist pedagogy to implement liberal learning in business education. Decision Sciences Journal of Innovative Education, 13(3), 327-348.
  • Cheng, M., Green, W., Conradie, P., Konishi, N., & Romi, A. (2014). The international integrated reporting framework: key issues and future research opportunities. Journal of International Financial Management & Accounting, 25(1), 90-119.
  • De Villiers, C., Rinaldi, L., & Unerman, J. (2014). Integrated Reporting: Insights, gaps and an agenda for future research. Accounting, Auditing & Accountability Journal, 27(7), 1042-1067.
  • Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012). Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. The Accounting Review, 87(3), 723-759.
  • Frias-Aceituno, J. V., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2013). Is integrated reporting determined by a country's legal system? An exploratory study. Journal of cleaner production, 44, 45-55.
  • García-Sánchez, I. M., Rodríguez-Ariza, L., & Frías-Aceituno, J. V. (2013). The cultural system and integrated reporting. International business review, 22(5), 828-838.
  • Henri, J. F. (2006). Organizational culture and performance measurement systems. Accounting, organizations and society, 31(1), 77-103.
  • Hernández-Madrigal, M., Blanco-Dopico, M. I., & Aibar-Guzmán, B. (2012). The influence of mandatory requirements on risk disclosure practices in Spain. International Journal of Disclosure and Governance, 9(1), 78-99.
  • Jensen, J. C., & Berg, N. (2012). Determinants of traditional sustainability reporting versus integrated reporting. An institutionalist approach. Business Strategy and the Environment, 21(5), 299-316.
  • Johansen, T. R. (2010). Employees, non-financial reports and institutional arrangements: A study of accounts in the workplace. European Accounting Review, 19(1), 97-130.
  • Lewis, D. (1998). How useful a concept is organizational culture?. Strategic Change, 7(5), 251-260.
  • Liao, Z. (2018). Corporate culture, environmental innovation and financial performance. Business Strategy and the Environment, 27(8), 1368-1375.
  • Madu, B. C. (2012). Organization culture as driver of competitive advantage. Journal of Academic and Business Ethics, 5, 1.
  • Molenaar, K., Brown, H., Caile, S., & Smith, R. (2002). Corporate culture. Professional Safety, 47(7), 18-27.
  • The International Integrated Reporting Committee (IIRC). (2011). Towards integrated reporting. Communicating value in the 21st century. IIRC.www.theiirc.org
  • The International Integrated Reporting Council (IIRC) (2019). https://integratedreporting.org/. Accessed [27.6.2019].
  • Tseng, S. M. (2010). The correlation between organizational culture and knowledge conversion on corporate performance. Journal of knowledge management, 14(2), 269-284.
  • Zhou, S., Simnett, R., & Green, W. (2017). Does integrated reporting matter to the capital market?. Abacus, 53(1), 94-132.
There are 20 citations in total.

Details

Primary Language English
Subjects Finance, Business Administration
Journal Section Articles
Authors

Arzu Ozsozgun Caliskan 0000-0001-6209-4952

Emel Esen This is me 0000-0001-5753-3252

Publication Date July 30, 2019
Published in Issue Year 2019 Volume: 9 Issue: 1

Cite

APA Ozsozgun Caliskan, A., & Esen, E. (2019). CORPORATE CULTURE IN INTEGRATED REPORTING. PressAcademia Procedia, 9(1), 6-8. https://doi.org/10.17261/Pressacademia.2019.1055
AMA Ozsozgun Caliskan A, Esen E. CORPORATE CULTURE IN INTEGRATED REPORTING. PAP. July 2019;9(1):6-8. doi:10.17261/Pressacademia.2019.1055
Chicago Ozsozgun Caliskan, Arzu, and Emel Esen. “CORPORATE CULTURE IN INTEGRATED REPORTING”. PressAcademia Procedia 9, no. 1 (July 2019): 6-8. https://doi.org/10.17261/Pressacademia.2019.1055.
EndNote Ozsozgun Caliskan A, Esen E (July 1, 2019) CORPORATE CULTURE IN INTEGRATED REPORTING. PressAcademia Procedia 9 1 6–8.
IEEE A. Ozsozgun Caliskan and E. Esen, “CORPORATE CULTURE IN INTEGRATED REPORTING”, PAP, vol. 9, no. 1, pp. 6–8, 2019, doi: 10.17261/Pressacademia.2019.1055.
ISNAD Ozsozgun Caliskan, Arzu - Esen, Emel. “CORPORATE CULTURE IN INTEGRATED REPORTING”. PressAcademia Procedia 9/1 (July 2019), 6-8. https://doi.org/10.17261/Pressacademia.2019.1055.
JAMA Ozsozgun Caliskan A, Esen E. CORPORATE CULTURE IN INTEGRATED REPORTING. PAP. 2019;9:6–8.
MLA Ozsozgun Caliskan, Arzu and Emel Esen. “CORPORATE CULTURE IN INTEGRATED REPORTING”. PressAcademia Procedia, vol. 9, no. 1, 2019, pp. 6-8, doi:10.17261/Pressacademia.2019.1055.
Vancouver Ozsozgun Caliskan A, Esen E. CORPORATE CULTURE IN INTEGRATED REPORTING. PAP. 2019;9(1):6-8.

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