ACCA, IAAER and IIRC invite proposals for research into integrated reporting
01 Feb 2014
ACCA (the Association of Chartered Certified Accountants), IAAER (International Association for Accounting Education and Research), and the IIRC (International Integrated Reporting Council) invite researchers to submit proposals addressing three areas of Integrated Reporting (<IR>) that need to be developed further.
Following the introduction of the <IR> Framework in December 2013, the three organisations sponsoring the research award have identified three areas that need to be developed further. They therefore invite research proposals addressing the following areas:
- Meeting users' information needs – looking at what users of integrated reports from large private sector, for-profit companies, want to see. This project would focus on the similarities and differences between the needs and expectations of different equity and debt holders, and others who provide financial capital.
- Materiality and completeness vs. conciseness in Integrated Reporting – focusing on the theoretical, policy and practical issues concerning the role of materiality in determining the balance between completeness and conciseness in an integrated report.
- Organisational characteristics and Integrated Reporting – focusing on the theoretical, policy and practical issues concerning application of the Framework to different types of organisations in different jurisdictions and under different circumstances.
A combined sum of up to £50,000 will be awarded for up to three projects that meet the criteria set. The deadline for research proposal submissions is 28 February 2014.
Please click for more information on the ACCA website: