نوع مقاله : مقاله پژوهشی
نویسندگان
1 استاد حسابداری دانشگاه شیراز
2 دکتری حسابداری دانشگاه شیراز
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Until now, Iranian companies have not prepared and present integrated reports. One of the main reasons for not presenting this report is the lack of a pattern for integrated reports. Thus, the purpose of this study is to explain the pattern for presenting financial and non-financial information of Iranian firms in the form of integrated reporting. In this research, the integrated reporting pattern was extracted based on the theories on financial reporting and on the basis of general guidelines presented in the framework of the International Integrated Reporting and a questionnaire was designed based on library studies and experts'' opinions, then the questionnaire delivered to the statistical sample. This research is applied and in terms of data collection and analysis, it is descriptive and survey.
The results of non-parametric tests showed that the main components of the integrated reporting pattern are as follows: general theoretical foundations (including goals, users, qualitative characteristics of information, constraints and limitations), reporting approach (either rule-based or law-based), mandatory or voluntary disclosure of the information contained, responsibility of standards settlement, responsibility of the preparation and presentation of the report, the cost of the report, the reporting period, the elements of the report, the publication of the report, the type of companies and the responsibility of report verification. According to the results of this research, suggested that this pattern be used to implement integrated reporting for the disclosure of financial and non-financial information of companies.
1- Introduction
Until now, Iranian companies have not prepared and present integrated reports. One of the main reasons for not presenting this report is the lack of a pattern for integrated reports. Thus, the purpose of this study is to explain the pattern for presenting financial and non-financial information of Iranian firms in the form of integrated reporting.
2- Research Questions
The main question that follows in this study is:
What is the proper pattern to present financial and non-financial information of Iranian Firms in the form of integrated reporting? Accordingly, fifteen sub-questions have been devised about following topics: goals, users, qualitative characteristics of information, constraints and limitations, reporting approach, mandatory or voluntary disclosure of the information contained, responsibility of standards settlement, responsibility of the preparation and presentation of the report, the cost of the report, the reporting period, the elements of the report, the publication of the report, the type of companies and the responsibility of report verification.
3- Methods
In this research, the integrated reporting pattern was extracted based on the theories on financial reporting and on the basis of general guidelines presented in the framework of the International Integrated Reporting. A questionnaire was designed based on library studies and experts' opinions, then the questionnaire was delivered to the statistical sample. This research is applied and in terms of data collection and analysis, it is descriptive and survey.
4- Results
The results of non-parametric tests showed that the main components of the integrated reporting pattern are as follows: general theoretical foundations (including goals, users, qualitative characteristics of information, constraints and limitations), reporting approach (either rule-based or law-based), mandatory or voluntary disclosure of the information contained, responsibility of standards settlement, responsibility of the preparation and presentation of the report, the cost of the report, the reporting period, the elements of the report, the publication of the report, the type of companies and the responsibility of report verification.
5- Discussion and Conclusion
Accordingly to explain the pattern for presenting financial and non-financial information of Iranian firms in the form of integrated reporting, the main components of the integrated reporting pattern are as above description and suggested that this pattern be used to implement integrated reporting for the disclosure of financial and non-financial information of companies.
کلیدواژهها [English]
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