The determinants of companies’ levels of integration: Does one size fit all?

Cristiano Busco; Irma Malafronte; John Pereira; Maria Grazia Starita

doi:https://doi.org/10.1016/j.bar.2019.01.002

doi.org/10.1016/j.bar.2019.01.002

The determinants of companies’ levels of integration: Does one size fit all?

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..., Maria Grazia Starita

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The British Accounting Review

Volume: 51, Issue: 3, Pages: 277 - 298

Published: Apr 1, 2019

Abstract

This article extends current knowledge in the field of integrated thinking and reporting (ITR) by providing new empirical evidence on the nature and determinants of companies' levels of integration (i.e. ITR levels). Based on legitimacy theory and stakeholder theory, we empirically investigate companies' levels of integration and examine the drivers of different ITR levels. Our results suggest that companies' levels of ITR, namely Holistic,...