Integrated reporting adoption in SMEs: incentives and disincentives címmel jelent meg Omar Hassan Ali Nada és Győri Zsuzsanna írása a Journal of Financial Reporting and Accounting folyóiratban.
Absztrakt:
Purpose
This study aims to investigate the drivers and challenges of integrated reporting (IR) adoption in the Hungarian SME context.
Design/methodology/approach
The study uses qualitative methods to conduct an in-depth analysis of small and medium enterprises’ (SMEs) drivers and challenges of IR adoption through semi-structured interviews. Further, the results of the interview are supported by content analysis.
Findings
The research highlighted the drivers for IR adoption, including growing the company’s customer base, attracting new investors, boosting competitiveness and increasing the company’s market value by improving the long-, medium- and short-term value creation. Nonetheless, the organizational transformation required to implement IR, a lack of qualified human resources, weak administrative control and poor documentation all serve as impediments to Hungarian SMEs implementing IR. Consequently, the current IR framework needs further clarification and simplification to be practical for SMEs. Integrated thinking, value creation, materiality and stakeholder engagement are the concepts that have been identified as being unclear or inapplicable for SMEs.
A szerzőknek gratulálunk!