Abstract
Perspectives of Romanian accounting professionals on Integrated Reporting
Highlights
As a developing practice in a continuous process of understanding, integrated reporting (IR) is, beyond a concept and an associated report, a product of the interaction of humans, their culture and their education
Starting from the call of Chaidali and Jones (2017), this study focuses on Romania, a European Union (EU) member that does not have a developed practice of IR
The present study considers the opinions of Romanian accounting professionals; this includes chartered accountants and financial auditors which perform in the Romanian territory
Summary
As a developing practice in a continuous process of understanding, integrated reporting (IR) is, beyond a concept and an associated report, a product of the interaction of humans, their culture and their education. Human resources are involved in the implementation of IR and in all the associated changes within the entity, in preparing the integrated report (IRep) and in the decisions-taking process (as an investor, analyst, employee etc.) based on the information communicated in the report. Accounting professionals are perceived as important when it comes to the evolution of non-financial reporting (IR included). This profession is essential for the future development of social and environmental accounting in terms of practice and professional responsibility (Kuasirikun, 2005)
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