Perception of Accounting Experts on Implementation of Integrated Reporting in Sri Lanka

Vickneswaran Anojan

Perception of Accounting Experts on Implementation of Integrated Reporting in Sri Lanka

Vickneswaran Anojan * §

Contact

§ University of Jaffna

Perception of Accounting Experts on Implementation of Integrated Reporting in Sri Lanka

Article Fingerprint

ReserarchID

MBR40U5G

Perception of Accounting Experts on Implementation of Integrated Reporting in Sri Lanka Banner

Key Research Insights

Synthesized scholarly intelligence & interactive research assistant

This converted HTML version may contain rendering inconsistencies. Please refer to the PDF for the authoritative version, or click here to provide feedback.

Abstract

The main purpose of this paper is to examine the perception of accounting experts on the implementation of integrated reporting in Sri Lanka. Integrated reporting provides a wide range of information especially financial and non-financial information to economic decision makers of the company. Primary data used in this study which was collected from accounting experts such as academician, auditors, professional accountants/ chief financial officer, accounting special degree graduated students, undergraduate students and accounting related professional studies students in Sri Lanka. Primary data collected through a 5 points Likert scale questionnaire. Questionnaire of this study covers two major parts, opportunities and benefits, challenges and disadvantages on the implementation of integrated reporting. Descriptive analysis performed in this study with the help of SPSS latest version. Mean analysis confirmed that opportunities and benefits on the implementation of integrated reporting are more than challenges and disadvantages on the implementation of integrated reporting in Sri Lanka. Further, this study found that there is a lack of knowledge and awareness regarding integrated reporting in Sri Lanka. Respondents of this study strongly recommended that there should be needed proper training program on integrated reporting for internal and external stake holders of the company.

References

8 Cites in Article

Reference Format

1. Lacramioara Mansour,Elena Spatariu,Gabriela Gheorghiu (2017). Organizational Culture, Corporate Governance and Accounting Outcomes. Ovidius University Annals. Economic Sciences Series, 23(2), 751-759.
2. Mark Camilleri (2018). The integrated reporting of financial, social and sustainability capitals: a critical review and appraisal. International Journal of Sustainable Society, 9(4), 311.
3. L Dragu,T Tiron (2014). Research agenda on integrated reporting: new emergent theory and practice. Procedia Economics and Finance, 15, 221-227.
4. Manes-Rossi Francesca (2018). Is integrated reporting a new challenge for public sector entities?. African Journal of Business Management, 12(7), 172-187.
5. Hugo Macias,Angelica Farfan-Lievano (2017). Integrated reporting as a strategy for firm growth: multiple case study in Colombia. Meditari Accountancy Research, 25(4), 605-628.
6. Indra (2013). A template for integrated reporting Indra Abeysekera University of Wollongong. A template for integrated reporting Indra Abeysekera University of Wollongong
7. I Ranjita,R Mohammad (2018). Insights the Practice of Integrated Reporting: A Study on MNCs in Bangladesh on the Degree of Adherence to the Reporting Framework. Open Journal of Business and Management
8. Tudor Oprisor,Adriana Tiron-Tudor,Cristina Nistor (2016). The integrated reporting system: a new accountability enhancement tool for public sector entities. Audit Financiar, 14(139), 747.

Download References

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Vickneswaran Anojan. 2019. "Perception of Accounting Experts on Implementation of Integrated Reporting in Sri Lanka". Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 19 (GJMBR Volume 19 Issue D1).

More Citation Formats

Select Citation Style:

Download Citation

GJMBR Volume 19 Issue D1

Explore Journals Explore Volume Read This Issue

Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

Not Found

Classification

GJMBR-D Classification JEL Code: M41

Submission ReceivedDecember 8, 2018
Peer Review Double Blind
Handling Editor
Accepted December 31, 2018
Published January 15, 2019

Version of record

v1.2

Issue date

January 30, 2019

Language

English

Order Article Reprint

Experiance in AR

Explore published articles in an immersive Augmented Reality environment. Our platform converts research papers into interactive 3D books, allowing readers to view and interact with content using AR and VR compatible devices.

View in VR

Read in 3D

Your published article is automatically converted into a realistic 3D book. Flip through pages and read research papers in a more engaging and interactive format.

View in 3D

Article Matrices

Total Score: 148

Country: Sri Lanka

Subject: Global Journal of Management and Business Research

Authors: Vickneswaran Anojan (PhD/Dr. count: 0)

View Count (all-time): 331

Total Views (Real + Logic): 755

Total Downloads (simulated): 66

Publish Date: 2019 01, Tue

Monthly Totals (Real + Logic):

Month 1: 59 views
Month 2: 51 views
Month 3: 41 views
Month 4: 64 views
Month 5: 55 views
Month 6: 42 views
Month 7: 52 views
Month 8: 49 views
Month 9: 17 views
Month 10: 35 views
Month 11: 30 views
Month 12: 33 views
Month 13: 36 views
Month 14: 30 views
Month 15: 31 views
Month 16: 32 views
Month 17: 30 views
Month 18: 22 views
Month 19: 13 views
Month 20: 30 views
Month 21: 32 views
Month 22: 23 views
Month 23: 28 views
Month 24: 17 views
Month 25: 37 views
Month 26: 17 views
Month 27: 41 views
Month 28: 39 views
Month 29: 32 views
Month 30: 30 views
Month 31: 27 views
Month 32: 33 views
Month 33: 38 views
Month 34: 35 views
Month 35: 47 views
Month 36: 26 views
Month 37: 12 views
Month 38: 32 views
Month 39: 34 views
Month 40: 47 views
Month 41: 16 views
Month 42: 21 views
Month 43: 20 views
Month 44: 19 views
Month 45: 33 views
Month 46: 46 views
Month 47: 33 views
Month 48: 37 views
Month 49: 26 views
Month 50: 45 views
Month 51: 17 views
Month 52: 31 views
Month 53: 26 views
Month 54: 32 views
Month 55: 25 views
Month 56: 41 views
Month 57: 24 views
Month 58: 14 views
Month 59: 18 views
Month 60: 29 views
Month 61: 21 views
Month 62: 19 views
Month 63: 34 views
Month 64: 37 views
Month 65: 38 views
Month 66: 27 views
Month 67: 23 views
Month 68: 46 views
Month 69: 26 views
Month 70: 25 views
Month 71: 34 views
Month 72: 36 views
Month 73: 40 views
Month 74: 25 views
Month 75: 49 views
Month 76: 17 views
Month 77: 29 views
Month 78: 56 views
Month 79: 32 views
Month 80: 49 views
Month 81: 27 views
Month 82: 28 views
Month 83: 39 views
Month 84: 43 views
Month 85: 54 views
Month 86: 48 views
Month 87: 47 views
Month 88: 41 views
Month 89: 38 views
Month 90: 31 views
Month 91: 28 views
Month 92: 46 views
Month 93: 38 views

Total Views: 755

Total Downloads: 66

All Trends