Integrated reporting as a test of worth

Purpose The purpose of this paper is to provide practical insights into a senior manager’s engagement with integrated reporting (IR). This paper theorises IR as an accounting compromise and test of worth in an Australian IR pilot organisation. Design/methodology/approach In-depth interviews with the chairman of the IR pilot organisation are analysed in the context of Boltanski and Thévenot’s (1991, 2006) economies of worth (EW). A personal...