The Continuous Translation of the Idea of Integrated Reporting (IR): The Travel of IR to a Public Sector Entity

Amanda Sonnerfeldt*, Caroline Aggestam Pontoppidan

*Corresponding author for this work

Research output: Contribution to journalJournal articleResearchpeer-review

18 Downloads (Pure)

Abstract

This study explores the travel of integrated reporting (IR) from a global private sector reporting idea into a local public sector entity. Drawing on the Scandinavian institutionalist notion of translation, a case study approach is adopted to analyse the continuous transformation of the idea of IR. The case study unfolds the process as IR became dis-embedded from the corporate reporting context, packaged as an adaptable accounting technology to be unpacked, and re-embedded in a public sector entity. This study extends the current literature in three areas. First, it contributes to how IR moves across context. By recognising the importance of both the macro-trends and the idiosyncrasies of the micro context, it provides a holistic perspective on the continuous adaptions of IR as it travels, thereby contributing to our understanding of the diversity inherent in IR practice. Second, it provides empirical insights into the challenges of adapting IR in a public sector context. Third, it reveals the idea carrier's instrumental role in connecting different contexts and in editing and giving meaning to the continuous translations of IR.
Original languageEnglish
JournalAccounting Forum
Number of pages29
ISSN0155-9982
DOIs
Publication statusPublished - 5 Feb 2022

Bibliographical note

Epub ahead of print. Published online: 5. February 2022

Keywords

  • Integrated reporting
  • Public sector
  • Translation
  • Scandinavian institutionalism
  • Idea carrier

Cite this