{"title":"从机构整合到机构消亡:国际综合报告理事会(IIRC)的解体","authors":"Brendan O'Dwyer , Chris Humphrey , Nick Rowbottom","doi":"10.1016/j.cpa.2023.102699","DOIUrl":null,"url":null,"abstract":"<div><p>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.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":null,"pages":null},"PeriodicalIF":8.3000,"publicationDate":"2024-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423001600/pdfft?md5=ca319a6416cbe986ee6907046ae824b3&pid=1-s2.0-S1045235423001600-main.pdf","citationCount":"0","resultStr":"{\"title\":\"From institutional integration to institutional demise: The disintegration of the International Integrated Reporting Council (IIRC)\",\"authors\":\"Brendan O'Dwyer , Chris Humphrey , Nick Rowbottom\",\"doi\":\"10.1016/j.cpa.2023.102699\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>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’. 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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.
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