ACCA - The global body for professional accountants
The research proposals we hope to receive will be vital to progressing Integrated Reporting further. We support the initiative and we want to see it flourish as it becomes increasingly important to the accounting and financial world.
—Ewan Willars, director of policy, ACCA

Research proposals sought to develop Integrated Reporting further, by ACCA (the Association of Chartered Certified Accountants), IAAER (International Association for Accounting Education and Research), and the IIRC (International Integrated Reporting Council)

Researchers are invited to submit proposals addressing three areas of Integrated Reporting (<IR>) that need to be developed further, following the introduction of the <IR> Framework in December 2013.

The research brief has been issued by ACCA (the Association of Chartered Certified Accountants), IAAER (International Association for Accounting Education and Research) and the IIRC (International Integrated Reporting Council), with the aim of stimulating fresh research into issues at the heart of the future development of <IR>.

The organisations want three research proposals to look at the following areas:

  1. Meeting users’ information needs – looking at what users of integrated reports from large private sector, for-profit companies, want to see. This project would focus on the similarities and differences between the needs and expectations of different equity and debt holders, and others who provide financial capital.
  2. Materiality and completeness vs conciseness in Integrated Reporting – focusing on the theoretical, policy and practical issues concerning the role of materiality in determining the balance between completeness and conciseness in an integrated report.
  3. Organisational characteristics and Integrated Reporting – focusing on the theoretical, policy and practical issues concerning application of the Framework to different types of organisations in different jurisdictions and under different circumstances.

Ewan Willars, ACCA’s Director of Policy, said: 'The research proposals we hope to receive will be vital to progressing Integrated Reporting further. We support the <IR> initiative and we want to see it flourish as it becomes increasingly important to the accounting and financial world.

'<IR> is still in its infancy, so it needs to keep evolving to keep it fresh and in tune with the ever-changing business environment.

'We hope researchers take advantage of the grants we have to offer to support the further development of this important global initiative.'

Professor Donna Street, University of Dayton and IAAER Director of Research and Educational Activities, said: 'We are looking forward to reviewing the research proposals submitted. Fresh thinking is needed on three subject areas and independent research will help inform the IIRC and its constituents as <IR> becomes higher on the financial agenda.'

Michael Nugent, Technical Director – Framework Development, IIRC, said: 'Integrated Reporting is market-led; it will evolve in line with business and user needs. The IIRC is delighted that this call for research will help the IIRC to continue to develop its understanding of what those needs are and the role of <IR>.'

A combined sum of up to £50,000 will be awarded for up to three projects that meet the criteria set.

The deadline for research proposal submissions is Friday 28 February. Submissions, and any questions about the programme, must be emailed to researchcalls@accaglobal.com

  • View the Call for research proposals: Integrated Reporting document via the 'Related Links' section, left of this article.

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For more information, please contact 

Alana Sinnen, ACCA Newsroom
+ 44 (0) 207 059 5807
+44 (0) 7715 812120
alana.sinnen@accaglobal.com 

Notes to Editors

About ACCA
ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants with 162,000 members and 428,000 students in 170 countries worldwide. We aim to offer business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management.

We work through a network of 89 offices and centres and more than 8,400 Approved Employers worldwide, who provide high standards of employee learning and development.

About IIRC
IIRC (International Integrated Reporting Council) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs. Together, this coalition shares the view that communication about value creation should be the next step in the evolution of corporate reporting. The IIRC is the global authority on <IR>. Its long-term vision is a world in which integrated thinking is embedded within mainstream business practice in the public and private sectors, facilitated by <IR> as the corporate reporting norm. The cycle of integrated thinking and reporting, resulting in efficient and productive capital allocation, will act as a force for financial stability and sustainability.

About IAAER
IAAER (International Association for Accounting Education and Research) is the global organisation for accounting academics. IAAER’s mission is to promote excellence in accounting education and research on a worldwide basis and to maximise the contribution of accounting academics to the development and maintenance of high quality, globally recognised standards of accounting practice.