The Accounting Educators’ Perceptions of Integrated Reporting

DOI

10.2991/aebmr.k.210507.004How to use a DOI?

Keywords

Accounting Educators’ Perceptions, Integrated Reporting

Abstract

Given the large number of financial and non-reporting information of financial services that are presented today, Integrated Reporting (IR) is seen as a solution to users for decision makings. This research was conducted descriptively in investigating the accounting educators’ perceptions of integrated reporting. The specific purpose of this research is to describe the opportunities & benefits as well as the challenges & disadvantages of integrated reporting in the accounting educators’ points of view. This research used SPSS version 20 for data analysis purpose based on the data from 49 accounting educators in 2020. The results of this study illustrate the accounting educators’ perceptions of the implementation of integrated reporting, which shows that there are significant differences between the Average Opportunities and Benefits (AVEPM) and Challenges & Disadvantages (AVETK). The conclusion is that the Average Opportunities and Benefits of integrated reporting implementation (AVEPM) is greater than the Average Challenges and Disadvantages of integrated reporting implementation (AVETK).

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Sugiarto D. Elizabeth
AU  - Estralita Trisnawati
AU  - M. F. Djeni Indrajati
PY  - 2021
DA  - 2021/05/09
TI  - The Accounting Educators’ Perceptions of Integrated Reporting
BT  - Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)
PB  - Atlantis Press
SP  - 24
EP  - 29
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210507.004
DO  - 10.2991/aebmr.k.210507.004
ID  - Elizabeth2021
ER  -