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“Integrated Reporting Is Like God: No One Has Met Him, But Everybody Talks About Him.” The Power Of Myths In The Adoption Of Management Innovations, Delphine Gibassier, Michelle Rodrigue, Diane-Laure Arjaliès
“Integrated Reporting Is Like God: No One Has Met Him, But Everybody Talks About Him.” The Power Of Myths In The Adoption Of Management Innovations, Delphine Gibassier, Michelle Rodrigue, Diane-Laure Arjaliès
Business Publications
Purpose: This paper analyzes the process through which an IIRC (International Integrated Reporting Council) pilot company adopted “integrated reporting” (IR), a management innovation that merges financial and non-financial reporting.
Design/methodology/approach: We use a seven-year longitudinal ethnographic study based on semi-structured interviews, observations, and documentary evidence to analyze this multinational company’s IR adoption process from its decision to become an IIRC pilot organization to the publication of its first integrated report.
Findings: We demonstrate that the company envisioned IR as a “rational myth” (Hatchuel, 1998; Hatchuel and Weil, 1992). This conceptualization acted as a springboard for IR adoption, with the …