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Integrerad Redovisning - Framtidens ramverk?

Jakobsson, Mikael LU ; Lepp, Alexander LU and Wallin, Jonathan LU (2015) FEKH69 20151
Department of Business Administration
Abstract (Swedish)
Syfte: Syftet är att undersöka vilka utmaningar som finns förknippade med redovisningsramverket Integrerad Redovisning, IR, på den svenska marknaden.

Forskningsmetod: I studien har en kvalitativ metod använts där empirin analyserats separat utifrån först ett empirinära och sedan ett teorinära perspektiv. Den empirinära analysen struktureras på tre olika nivåer: företags-, näringslivs- och samhällsnivå, och den teorinära analysen kompletterar med att förklara bakomliggande drivkrafter. Tre teorier har sammanfattats i en teoretisk referensram som empirin analyseras utifrån.

Teoretiskt ramverk: Tre systemorienterade teorier har använts som perspektiv vid analysen. Teorierna är legitimitetsteori, intressentteori och institutionell teori.... (More)
Syfte: Syftet är att undersöka vilka utmaningar som finns förknippade med redovisningsramverket Integrerad Redovisning, IR, på den svenska marknaden.

Forskningsmetod: I studien har en kvalitativ metod använts där empirin analyserats separat utifrån först ett empirinära och sedan ett teorinära perspektiv. Den empirinära analysen struktureras på tre olika nivåer: företags-, näringslivs- och samhällsnivå, och den teorinära analysen kompletterar med att förklara bakomliggande drivkrafter. Tre teorier har sammanfattats i en teoretisk referensram som empirin analyseras utifrån.

Teoretiskt ramverk: Tre systemorienterade teorier har använts som perspektiv vid analysen. Teorierna är legitimitetsteori, intressentteori och institutionell teori.

Empiri: Empirin består av primärdata i form av intervjuer med representanter för företag och intressentgrupper som antogs ha erfarenhet av och/eller åsikter kring IR och dess (potentiella) utveckling i Sverige. Sekundärdata utgörs av ett webb-seminarium samt litterära källor i form av vetenskapliga artiklar samt fack- och populärvetenskaplig litteratur.

Resultat: En etablering och införande av Integrerad Rapportering är förknippat med en rad utmaningar på såväl företags-, näringslivs- och samhällsnivå. Det behöver genomföras mer eller mindre omfattande förändringar på samtliga dessa nivåer för att Integrerad Rapportering och grundtanken med det ska kunna implementeras brett i näringsliv och samhälle. Utmaningarna består i att förändra förhållningssätt hos enskilda personer och organisationer, såväl som bland samhällets institutioner. (Less)
Abstract
Purpose: The purpose is to examine the challenges that are associated with the Integrated Reporting framework, IR, on the Swedish market.

Methodology: In this study a qualitative approach has been used. The empirical data were analyzed separately from a theory and empirical perspective. The empirical analysis is made on three types of levels: corporate, business and societal levels, and the theoretical analysis complements to explain the underlying drivers. Three theories have been summarized in a theoretical framework that empirical data were analyzed from.

Theoretical framework: Three system oriented theories have been used as a framework for the analysis: legitimacy theory, stakeholder theory and institutional theory.

Empirical... (More)
Purpose: The purpose is to examine the challenges that are associated with the Integrated Reporting framework, IR, on the Swedish market.

Methodology: In this study a qualitative approach has been used. The empirical data were analyzed separately from a theory and empirical perspective. The empirical analysis is made on three types of levels: corporate, business and societal levels, and the theoretical analysis complements to explain the underlying drivers. Three theories have been summarized in a theoretical framework that empirical data were analyzed from.

Theoretical framework: Three system oriented theories have been used as a framework for the analysis: legitimacy theory, stakeholder theory and institutional theory.

Empirical foundation: The empirical data consists of primary data in the form of interviews with businesses and stakeholders who were assumed to have experience and/or opinions regarding the IR and its (potential) performance in Sweden. Secondary data consists of a web seminar and literary sources in the form of scientific articles, and industry and topic-specific literature.

Conclusions: The establishment and implementation of Integrated Reporting is associated with a number of challenges in the corporate, business and societal levels. There needs to be carried out more or less extensive changes at all these levels for Integrated Reporting and the basic idea behind it is to be implemented widely in business and society. The challenges consist in changing the attitudes of individuals and organizations, as well as among institutions of society. (Less)
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author
Jakobsson, Mikael LU ; Lepp, Alexander LU and Wallin, Jonathan LU
supervisor
organization
course
FEKH69 20151
year
type
M2 - Bachelor Degree
subject
keywords
Hållbarhetsredovisning, Utmaningar, Integrerad Redovisning, Icke-finansiell redovisning, Legitimitetsteori.
language
Swedish
id
7471260
date added to LUP
2015-06-30 12:22:01
date last changed
2015-06-30 12:22:01
@misc{7471260,
  abstract     = {Purpose: The purpose is to examine the challenges that are associated with the Integrated Reporting framework, IR, on the Swedish market.

Methodology: In this study a qualitative approach has been used. The empirical data were analyzed separately from a theory and empirical perspective. The empirical analysis is made on three types of levels: corporate, business and societal levels, and the theoretical analysis complements to explain the underlying drivers. Three theories have been summarized in a theoretical framework that empirical data were analyzed from.

Theoretical framework: Three system oriented theories have been used as a framework for the analysis: legitimacy theory, stakeholder theory and institutional theory.

Empirical foundation: The empirical data consists of primary data in the form of interviews with businesses and stakeholders who were assumed to have experience and/or opinions regarding the IR and its (potential) performance in Sweden. Secondary data consists of a web seminar and literary sources in the form of scientific articles, and industry and topic-specific literature.

Conclusions: The establishment and implementation of Integrated Reporting is associated with a number of challenges in the corporate, business and societal levels. There needs to be carried out more or less extensive changes at all these levels for Integrated Reporting and the basic idea behind it is to be implemented widely in business and society. The challenges consist in changing the attitudes of individuals and organizations, as well as among institutions of society.},
  author       = {Jakobsson, Mikael and Lepp, Alexander and Wallin, Jonathan},
  keyword      = {Hållbarhetsredovisning,Utmaningar,Integrerad Redovisning,Icke-finansiell redovisning,Legitimitetsteori.},
  language     = {swe},
  note         = {Student Paper},
  title        = {Integrerad Redovisning - Framtidens ramverk?},
  year         = {2015},
}