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dc.rights.licenseopenen_US
hal.structure.identifierInstitut de Recherche en Gestion des Organisations [IRGO]
dc.contributor.authorMIRSADRI, Seyed Mohsen
hal.structure.identifierInstitut de Recherche en Gestion des Organisations [IRGO]
dc.contributor.authorBARDINET EVRAERT, Frederique
IDREF: 097384429
hal.structure.identifierInstitut de Recherche en Gestion des Organisations [IRGO]
dc.contributor.authorEVRAERT, Serge
dc.date.accessioned2021-05-17T07:10:40Z
dc.date.available2021-05-17T07:10:40Z
dc.date.issued2021-04-02
dc.identifier.issn2040-8021en_US
dc.identifier.urioai:crossref.org:10.1108/sampj-11-2019-0391
dc.identifier.urihttps://oskar-bordeaux.fr/handle/20.500.12278/78577
dc.description.abstractEnPurpose The purpose of this study is to examine the proper structure for the integrated reporting of hi-tech knowledge-based organizations (KBOs); in particular, the authors evaluate the appropriateness of the concept and elements of integrated reporting for hi-tech KBOs. Design/methodology/approach The study uses an exploratory sequential mixed-method approach, including an initial qualitative case study, then an instrument development phase (Delphi), and finally, a quantitative survey. Findings The resulting analysis concluded that hi-tech KBOs have the potential to prepare a simplified, integrated report. The organization overview, governance, business model, strategies and resource allocation, performance, opportunities and risks are the content elements relevant to be included in the hi-tech KBOs annual report. However, the organization’s future outlook is not confirmed to be included. Due to liability and competitive concerns, organizations do not provide targets, forecasts, projections or even scenarios. Research limitations/implications Focus on a single country and a small sample of interviewees participated. Practical implications This paper concludes that the existing integrated reporting framework is useful for different types of organizations, but with some modifications. In addition, it analyzes how directors of Iranian hi-tech KBOs perceive and value content elements of integrated reporting. Social implications This paper suggests that the fulfillment of corporate transparency for Iranian hi-tech KBOs can be achieved by the policymaker’s support on integrated reporting. Originality/value Iran is swiftly moving toward a knowledge-based economy, and hi-tech KBOs will become the powerhouse of the economy. It is important to understand how managers of Iranian hi-tech KBOs perceive and value integrated reporting. The previous practical studies are not focused on Iranian firms and the impacts of integrated reporting on hi-tech KBOs and its implementation and effectiveness had not been studied before.
dc.language.isoENen_US
dc.sourcecrossref
dc.subject.enIntegrated reporting
dc.subject.enDelphi technique
dc.subject.enExploratory sequential mixed method
dc.subject.enHi-tech knowledge-based organizations
dc.subject.enIIRC framework
dc.title.enTo what extent are the underlying concepts of integrated reporting applicable for hi-tech knowledge-based organizations?
dc.typeArticle de revueen_US
dc.identifier.doi10.1108/sampj-11-2019-0391en_US
dc.subject.halSciences de l'Homme et Société/Gestion et managementen_US
bordeaux.journalSustainability Accounting, Management and Policy Journalen_US
bordeaux.page522-547en_US
bordeaux.volume12en_US
bordeaux.hal.laboratoriesIRGO (Institut de Recherche en Gestion des Organisations) - EA 4190en_US
bordeaux.issue3en_US
bordeaux.institutionUniversité de Bordeauxen_US
bordeaux.teamComptabilité – Contrôle – Audit (ERECCA)
bordeaux.peerReviewedouien_US
bordeaux.inpressnonen_US
bordeaux.import.sourcedissemin
hal.identifierhal-03227162
hal.version1
hal.date.transferred2021-05-17T07:10:43Z
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