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Towards Integrated Reporting pp 25–63Cite as

Accounting Change: Integrated Reporting Through the Lenses of Institutional Theory

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Part of the book series: SpringerBriefs in Accounting ((BRIEFSACCOUNTING))

Abstract

Institutional theory has been largely adopted in accounting studies to frame research. The chapter explores Management Accounting Change as a lens to observe how the isomorphic and intra organizational dynamics interact, driving towards the adoption of the Integrated Reporting. More specifically, drawing on various Institutional theory strands such as New Institutional theory and Old Institutional Economics, complementary with change management theories, a complete theoretical framework is formulated. This approach intends to grasp—through a deep understanding of institutions, routines and change, both planned and unplanned and to what extent accounting change is related to the adoption of Integrated Reporting. For these reasons the case study presented in the last chapter is intended to analyse the process started in a public sector organization towards the adoption of the Integrated Reporting, by showing the undergoing management accounting change process.

This chapter was written by Epameinondas Katsikas.

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Authors and Affiliations

  1. Kent Business School, University of Kent, Kent, UK

    Epameinondas Katsikas

  2. Management and Innovation Systems, University of Salerno, Fisciano, Italy

    Francesca Manes Rossi

  3. Department of Management, University of Bologna, Bologna, Italy

    Rebecca L. Orelli

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  1. Epameinondas Katsikas
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  2. Francesca Manes Rossi
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  3. Rebecca L. Orelli
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Correspondence to Rebecca L. Orelli .

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Katsikas, E., Manes Rossi, F., Orelli, R.L. (2017). Accounting Change: Integrated Reporting Through the Lenses of Institutional Theory. In: Towards Integrated Reporting . SpringerBriefs in Accounting. Springer, Cham. https://doi.org/10.1007/978-3-319-47235-5_2

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