Integrated Reporting - Semantic, semiotic and symbolic differences in the crafting of meaning and calculative rationalization mechanisms

• ‘Integrated reporting’ has become a popular concept in the world of corporate reporting and gained significant momentum during the last few years. Despite this popularity, the concept itself has, up to now, not been defined in a straightforward manner, which clearly indicates that there exist semantic, semiotic, and even symbolic differences in the way the concept is (re)presented, seen or interpreted by different individuals, groups, and institutional bodies in the area of accounting and corporate reporting. This paper is a first attempt to illustrate such semantic, semiotic and symbolic differences in the discourse of ‘integrated reporting’ in order to broaden our understanding of what integrated reporting is or in the future can be, but also to find possible explanations behind the discourse that is going on. The paper contributes to existing literature by unfolding a still unclear and vague concept in order to, and with reference to different accounting sub-groups: a) understand the actual different meanings of it better (semantics); b) have a closer look at the symbols that represent the different meanings of the words in the concept; c) identify possible meaning that can be found in the symbols.

Ämnesord

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

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

Nyckelord

Integrated reporting

semantics

semiotics

symbolic

meaning

discourse

Publikations- och innehållstyp

vet (ämneskategori)

kon (ämneskategori)