Perspectives of Romanian accounting professionals on Integrated Reporting
Perspectives of Romanian accounting professionals on Integrated Reporting

Summary/Abstract: Research question: Are Romanian accounting professionals able to face the challenges of integrated reporting? Motivation: Human beings are present in each phase of implementing integrated reporting and/or preparing the integrated report. In other words, the evolution of integrated reporting relies very much on the humans’ subjectivity and interaction. Idea: This paper aims to identify the perspectives of Romanian chartered accountants and financial auditors on the concepts of integrated reporting and integrated report. Data: A questionnaire was prepared and sent via e-mail to accounting professionals. Tools: An analysis of the responses (both, structured and unstructured) received via Google Forms was performed. Findings: Romanian accounting professionals are not very participative at this type of studies and have a small, general and framework-related knowledge on integrated reporting. Romanian companies are neither prepared, nor in need to adopt integrated reporting. Contribution: This study offers an East-European perspective on integrated reporting and it relies on the persons traditionally responsible for the company’s annual reporting; both aspects were never approached before in the literature.

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