Sprawozdawczość zintegrowana jako nowy obszar badań naukowych w rachunkowości
Integrated reporting as a new area of research in accounting

Summary/Abstract: The aim of the paper is to present integrated reporting as an interesting, new research area in accounting. Integrated reporting is a process resulting in the publication of a communication about how a company’s strategy, governance, performance and prospects lead to the creation of value. The paper discusses the basic assumptions of integrated reporting which include the concepts of the business model and the six capitals. On the basis of literature review, the author discusses integrated reporting research trends as presented in scientific articles that have been indexed in EBSCO and Emerald databases as well as indicated by the International Integrated Reporting Council (IIRC) in cooperation with Association of Chartered Certified Accountants (ACCA) and International Association for Accounting Education & Research (IAAER). The paper also refers to papers on integrated reporting accepted for presentation at the European Accounting Association (EAA) Congress in Glasgow in April 2015. The analysis includes Polish authors’ studies which present the results of research on this topic. The review of literature concerning integrated reporting and current research in this area has allowed the author to identify research gaps and to indicate issues worthy of scientific study. They comprise, among others, problems related to the business model, the value concept, the six capitals, the quality and materiality of integrated reports, satisfaction of users with integrated reports as sources of information, and the role of accountants and external auditors in the preparation and verification of integrated reports.

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