ADOPTION OF INTEGRATED REPORTING: LOST IN LOCAL TRANSLATION?

• This paper examines why and how integrated reporting () has been adopted in a local institutional context of Japan. We focus on the case of Japan and perform a fieldwork using a combination of in-depth qualitative interviews, observations and review of publicly available documents, to allow for data triangulation in order to capture the context in which is introduced and interpreted. Using institutional theory and notions of local translation and controversies, we find that has been adopted because of the need of organisational identity change in recent decades, as Japanese companies encountered a lack of trust on the part of global providers of financial capital. Thus, adoption was the consequence of external pressure from the West and internal pressures coming from local institutions in Japan. The study finds that allows for flexibility, which results in local interpretations in which some important elements may get lost. The paper adds to the body of knowledge relating to adoption of new accounting practice by focusing on the question of “Why and how does a particular accounting standard or framework become institutionalised in a particular context”? It responds to calls for studies that focus on implementing in practice and on how translates into a particular context, which is important for understanding how might be adopted in other jurisdictions.

Ämnesord

SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv (hsv//swe)

SOCIAL SCIENCES  -- Economics and Business (hsv//eng)

SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)

SOCIAL SCIENCES  -- Economics and Business -- Business Administration (hsv//eng)

Nyckelord

Integrated reporting

adoption

translation in practice

institutional theory

Publikations- och innehållstyp

ref (ämneskategori)

kon (ämneskategori)