The adoption of integrated reporting: a developing country perspective

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dc.contributor.authorBananuka, Juma
dc.contributor.authorTumwebaze, Zainabu
dc.contributor.authorOrobia, Laura
dc.date.accessioned2022-11-13T19:00:06Z
dc.date.available2022-11-13T19:00:06Z
dc.date.issued2019
dc.description.abstractThe purpose of this paper is to establish why firms in developing countries are slow to adopt integrated reporting (IR) and what needs to be done to ensure such firms embrace the practice of integrated reporting using evidence from Uganda. Design/methodology/approach – This study uses a narrative cross sectional survey conducted using qualitative data collection techniques specifically the structured interviews. We conducted interviews on senior executive managers of Capital Markets Authority, Professional accountancy bodies, Uganda Securities Exchange (USE) and firms listed on Uganda Securities Exchange. The study also involved an analysis of annual reports of listed firms on USE from 2010 to 2016. Findings – Results suggest that, firms are slow to adopt integrated reporting because of the scarce resources, culture and leadership, stakeholders demand, the regulatory requirement, the effect of globalization and the mindset, lack of awareness about IR and the nature of business and size. Results further suggest that integrated reporting be made mandatory for all firms, especially those that are publicly interested, such as financial institutions, and those that are listed on the stock exchange. Originality/value – IR being an emerging phenomenon there are few empirical studies exploring IR practices in a developing economy perspective. To the best of the authors’ knowledge this is the first paper that provides some insights into IR from a Ugandan perspective using the Diffusion of innovation theory.en_US
dc.identifier.citationBananuka, J., Tumwebaze, Z., & Orobia, L. (2019). The adoption of integrated reporting: a developing country perspective. Journal of Financial Reporting and Accounting. DOI 10.1108/JFRA-09-2017-0089en_US
dc.identifier.other10.1108/JFRA-09-2017-0089
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/5216
dc.language.isoenen_US
dc.publisherJournal of Financial Reporting and Accountingen_US
dc.subjectUgandaen_US
dc.subjectIntegrated reportingen_US
dc.subjectSustainability reportingen_US
dc.subjectListed companiesen_US
dc.subjectDiffusion theoryen_US
dc.subjectListed firmsen_US
dc.titleThe adoption of integrated reporting: a developing country perspectiveen_US
dc.typeArticleen_US
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