Journey or toolbox? Integrated reporting and processes of organisational change

Purpose Motivated by Morgan’s (1997) analysis of the “paradoxical” role of metaphors in understanding and managing organisations, the purpose of this paper is to assess in what respects organisations using integrated reporting (IR) are on a “journey” of organisational change. Design/methodology/appr...

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Veröffentlicht in:	Accounting, auditing & accountability journal auditing & accountability journal, 2019-09, Vol.32 (6), p.1662-1689
Hauptverfasser:	Higgins, Colin, Stubbs, Wendy, Tweedie, Dale, McCallum, Gregory
Format:	Artikel
Sprache:	eng
Schlagworte:	Annual reports Business models Corporate responsibility Culture Financial reporting Managers Metaphor Organizational change Performance management Strategic management Sustainability
Online-Zugang:	Volltext
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