Potential Adoption of Integrated Reporting – Case Study of a City Council

Ruhanita Maelah, Haslina Hassan, Noradiva Hamzah
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Abstract

ABSTRACT Purpose: The purpose of the study is to examine the potential of Integrated Reporting (IR) adoption by a city council through the identification of its enablers and challenges. Design/Methodology/Approach: The study utilised a qualitative interpretative case study of a city council that has the potential to pioneer IR adoption among local authorities. Data collection involved in-depth interviews as well as document analysis. Findings: Findings from this study indicates that IR, which was originally seen as a private sector initiative, has relevance and application to public sector organisations. Challenges faced by the respondent to implement IR is the lack of knowledge on how to prepare the IR in tying together numerous aspects that can meet the requirement of information usefulness to stakeholders. The lack of benchmarking cases for reference and limited information on the cost involved in IR adoption are acknowledged as challenges Training, management support and innovative culture are considered IR enablers at City Council ONE. Research Limitation: This study is exploratory in nature as a single case study is used, and City Council ONE has not adopted IR. Practical Implication: Identifying challenges and enablers is important for city councils to assess their readiness prior to adopting IR. The findings could be used as input to the regulators and other public sector entities to facilitate the implementation of IR. Originality/Value: This study is part of a more extensive research on IR enablers and challenges for Local Authorities of Malaysia. Keywords: Integrated reporting, city council, enablers, challenges.
综合报告的潜在采用-市议会案例研究
摘要目的:本研究的目的是通过识别综合报告(IR)的推动因素和挑战,考察市议会采用IR的潜力。设计/方法/方法:该研究采用了一个市议会的定性解释性案例研究,该研究有可能在地方当局中率先采用IR。数据收集包括深度访谈和文件分析。研究结果:本研究的结果表明,最初被视为私营部门倡议的IR对公共部门组织具有相关性和应用。被调查者在实施IR时面临的挑战是缺乏如何准备IR的知识,将能够满足对利益相关者信息有用性要求的众多方面联系在一起。缺乏可参考的基准案例和有限的采用工业信息技术的成本信息被认为是挑战。在市议会一号,培训、管理支持和创新文化被认为是工业信息技术的推手。研究局限:本研究为单一个案研究,属探索性研究,市议会ONE并未采用IR。实际意义:确定挑战和推动因素对于市议会在采用IR之前评估其准备情况非常重要。调查结果可作为监管机构和其他公共部门实体的投入,以促进IR的实施。原创性/价值:这项研究是马来西亚地方当局对IR的推动因素和挑战进行的更广泛研究的一部分。关键词:综合报告,市议会,推动因素,挑战。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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