从机构整合到机构消亡:国际综合报告理事会(IIRC)的解体

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-01-17 DOI:10.1016/j.cpa.2023.102699
Brendan O'Dwyer , Chris Humphrey , Nick Rowbottom
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引用次数: 0

摘要

本文对国际综合报告委员会(IIRC)的兴起和近期的消亡进行了深入的背景分析。国际综合报告委员会于2013年进入综合报告(<IR>)的 "突破阶段",并于2018年底进入 "动力阶段"。预计综合报告的 "全球采用阶段 "将于 2021 年开始,2026 年结束。然而,到2023年中期,国际注册会计师协会作为一个独立实体已不复存在,其备受推崇的<投资者关系>框架的未来采用也从根本上不确定。本文通过对文件证据的全面研究,以及对与 IIRC 发展相关的主要参与者进行的一系列 34 次深入访谈,研究了 IIRC 如何以及为何在不到十年的时间内从一个值得注意的 "是 "迅速转变为一个确定的 "曾经是"。我们的分析追溯了 IIRC 在追求新的公司报告规范过程中不断变化的战略重点,并说明了这些重点如何支撑了公司报告领域机构整合的协同努力。我们展示了这种整合尝试的性质如何最终导致 IIRC 的消亡。在试图理解 IIRC 的战略选择和行动时,我们指出了 "不可见性和排斥性"、"代理舞蹈 "和 "概念杂交 "之间相互关联的重要意义。我们的结论是,国际独立报告审查委员会的最终遗产可能不是它在企业报告方面所整合的内容,而是它选择或被要求排除或遗忘的内容。
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From institutional integration to institutional demise: The disintegration of the International Integrated Reporting Council (IIRC)

This paper presents an in-depth contextual analysis of the rise and recent demise of the International Integrated Reporting Council (IIRC). The IIRC entered its ‘Breakthrough Phase’ for Integrated Reporting (<IR>) in 2013 and progressed to its ‘Momentum Phase’ in late 2018. The ‘Global Adoption Phase’ of <IR> was expected to commence in 2021 and conclude in 2026. However, by the middle of 2023, the IIRC ceased to exist as a separate entity and the future adoption of its much vaunted <IR> Framework was fundamentally uncertain. Drawing on a comprehensive examination of documentary evidence and a series of 34 in-depth interviews with key players associated with the IIRC’s development, this paper studies how and why the IIRC went so rapidly from being a notable ‘is’ to a definitive ‘was’ in less than a decade. Our analysis traces the IIRC’s shifting strategic priorities in pursuit of a new corporate reporting norm and illustrates how these priorities underpinned a concerted effort at institutional integration in the corporate reporting field. We show how the nature of this attempted integration eventually led to the IIRC’s demise. In seeking to understand the IIRC’s strategic choices and actions we pinpoint the interrelated significance of ‘invisibilities and exclusions’, ‘the dance of agency’, and ‘conceptual promiscuity’. We conclude that the IIRC’s ultimate legacy may not be what it integrated in terms of corporate reporting but what it chose or was required to exclude or forget.

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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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