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2017 | OriginalPaper | Chapter

2. Accounting Change: Integrated Reporting Through the Lenses of Institutional Theory

Authors : Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli

Published in: Towards Integrated Reporting

Publisher: Springer International Publishing

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Abstract

Institutional theory has been largely adopted in accounting studies to frame research. The chapter explores Management Accounting Change as a lens to observe how the isomorphic and intra organizational dynamics interact, driving towards the adoption of the Integrated Reporting. More specifically, drawing on various Institutional theory strands such as New Institutional theory and Old Institutional Economics, complementary with change management theories, a complete theoretical framework is formulated. This approach intends to grasp—through a deep understanding of institutions, routines and change, both planned and unplanned and to what extent accounting change is related to the adoption of Integrated Reporting. For these reasons the case study presented in the last chapter is intended to analyse the process started in a public sector organization towards the adoption of the Integrated Reporting, by showing the undergoing management accounting change process.

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previous chapter Setting the Context for Integrated Reporting in the Public Sector

next chapter Principles, Concepts and Elements of Integrated Reporting

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Title: Accounting Change: Integrated Reporting Through the Lenses of Institutional Theory
Authors: Epameinondas Katsikas
Francesca Manes Rossi
Rebecca L. Orelli
Publisher: Springer International Publishing
Book: Towards Integrated Reporting
Print ISBN: 978-3-319-47234-8

Electronic ISBN: 978-3-319-47235-5

Copyright Year: 2017
DOI: https://doi.org/10.1007/978-3-319-47235-5_2