Integrated Reporting in Higher Education: Insights from Scotland, Northern Ireland and Wales

Adhikariparajul, M., Hassan, A., Fletcher, M., & Elamer, A.A. (2020) ‘Integrated Reporting in Higher Education: Insights from Scotland, Northern Ireland and Wales, Social Responsibility DOI (10.1108/SRJ-01-2019-0031), Forthcoming

50 Pages Posted: 11 Mar 2020

See all articles by Mahalaxmi Adhikariparajuli

Mahalaxmi Adhikariparajuli

University of the West of Scotland

Abeer Hassan

University of West of Scotland

Mary Fletcher

University of the West of Scotland; University of Strathclyde - Department of Accounting and Finance

Ahmed A. Elamer

Brunel University London - Brunel Business School; Department of Accounting, Faculty of Commerce, Mansoura University

Multiple version iconThere are 2 versions of this paper

Date Written: February 9, 2020

Abstract

Purpose – This paper examines the level of disclosure on content elements of Integrated Reporting (IR) in Scotland, Northern Ireland and Wales Higher Education Institutions (HEIs). We suggest that integrated thinking is an internal process that organizations can follow to increase the level of disclosure on integrated reporting that can be used as an effective mechanism to enhance accountability with stakeholders.

Design/methodology/approach – International Integrated Reporting Council (IIRC) guidelines and content analysis are used to analyse IR content elements in HEI reports from 2014-2016.

Findings– The results indicate a significant increase in the trend and extent of IR content elements. The HEI specific characteristics examined, such as establishment of HEI; adoption of IR framework and governing board size are all statistically and positively associated with IR content elements disclosure. This paper introduces signalling theory to explore the idea that appropriate communication via integrated thinking can close the gap between the organization and its stakeholders via increased level of disclosure on IR content elements.

Practical implications- The results will assist policymakers and regulators to assess the benefits of voluntary implementation of IR at HEIs and evaluate possible mandatory implementation of IIRC guidelines. Second, the findings can assist managers of institutions interested in implementing integrated reporting.

Social implications- The study recommends universities to explicitly address IR issues in reporting as this will increase their impact as leaders of educational thought in addition to their roles as partners, advisors, counsellors and assessors.

Originality/ value- The study explores whether HEIs in Scotland, Northern Ireland and Wales provide disclosure on IIRC content elements as a reflection of integrated thinking and whether the connectivity and interdependence between different departments will help to signal to stakeholders how HEIs create value for society.

Keywords: Integrated Reporting, integrated thinking, Higher Education Institutions, content analysis, signalling theory

Suggested Citation

Adhikariparajuli, Mahalaxmi and Hassan, Abeer and Fletcher, Mary and Elamer, Ahmed Ahmed, Integrated Reporting in Higher Education: Insights from Scotland, Northern Ireland and Wales (February 9, 2020). Adhikariparajul, M., Hassan, A., Fletcher, M., & Elamer, A.A. (2020) ‘Integrated Reporting in Higher Education: Insights from Scotland, Northern Ireland and Wales, Social Responsibility DOI (10.1108/SRJ-01-2019-0031), Forthcoming , Available at SSRN: https://ssrn.com/abstract=3535089

Mahalaxmi Adhikariparajuli

University of the West of Scotland

Paisley High Street
PA1 2BE
Paisley, Scotland PA1 2BE
United Kingdom

Abeer Hassan (Contact Author)

University of West of Scotland ( email )

United Kingdom

Mary Fletcher

University of the West of Scotland ( email )

A734 Almada Building
Almada Street
Hamilton, Scotland ML3 0JB
United Kingdom
01698 283100 x8272 (Phone)

University of Strathclyde - Department of Accounting and Finance ( email )

Curran Building
100 Cathedral Street
Glasgow G4 0LN
United Kingdom

Ahmed Ahmed Elamer

Brunel University London - Brunel Business School ( email )

Kingston Lane
Eastern Gateway Building
Uxbridge, Middlesex UB8 3PH
United Kingdom

Department of Accounting, Faculty of Commerce, Mansoura University ( email )

Faculty of Commerce, Mansoura University
Elgomhouria St.
Mansoura, Mansoura 35516
Egypt

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