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Article
Publication date: 12 February 2021

Thilini Cooray, Samanthi Senaratne, Nuwan Gunarathne, Roshan Herath and Dileepa Neelangi Samudrage

This paper aims to examine the coverage of and trends in reporting content elements in the integrated reports of the Sri Lankan companies following the International Integrated…

1386

Abstract

Purpose

This paper aims to examine the coverage of and trends in reporting content elements in the integrated reports of the Sri Lankan companies following the International Integrated Reporting Framework (IIRF).

Design/methodology/approach

Based on a comprehensive checklist developed on the content elements of the IIRF, 171 corporate integrated reports were content-analyzed over a period of three years. The results were theorized subsequently using the legitimacy theory.

Findings

The study identifies that the extent of and trend in the coverage of content elements of the IIRF have increased during the period under consideration despite some under-addressed areas. It indicates that Sri Lankan companies are making progress in the preparation of integrated reports in line with the IIRF, which provides evidence in support of both strategic and institutional perspectives of the legitimacy theory because of the proactive actions taken by managers to acquire legitimacy along with the other normative and mimetic pressures available in the IR landscape.

Originality/value

This is one of the first studies that evaluate the compliance of IR adopters with the IIRF overtime in the entirety of a single country. It also develops a comprehensive index to capture the disclosure requirements of IR and extends the analysis to a voluntary context using both strategic and institutional perspectives of the legitimacy theory.

Details

Journal of Financial Reporting and Accounting, vol. 20 no. 3/4
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 4 April 2017

Nuwan Gunarathne and Samanthi Senaratne

This paper aims to examine how and why integrated reporting (IR) as a managerial technology is diffused in Sri Lanka, an emerging South Asian (South Asian Association for Regional…

1897

Abstract

Purpose

This paper aims to examine how and why integrated reporting (IR) as a managerial technology is diffused in Sri Lanka, an emerging South Asian (South Asian Association for Regional Cooperation) nation, from an expansion diffusion perspective.

Design/methodology/approach

The study followed two analytical steps. First, the adopter groups of IR of the country’s stock exchange were identified based on their annual reports. Second, the key stakeholders (both internal and external) in the process of IR diffusion in the country were interviewed. Thereafter, a content analysis of these semi-structured interviews was carried out based on the demand-pull and supply-push sides of the diffusion theory of innovation.

Findings

The temporal trend of IR suggests that the country is currently in the diffusion stage with many first time adopters are likely to join the bandwagon of IR. In the primary stage, its early adoption has been driven by the efficient-choice perspective. However, in the diffusion stage, most of the adopters are driven by fashion setting, which is mainly attributable to the active propagators in the supply side of IR diffusion. IR has been mainly a transition evolving through the incremental changes in sustainability reporting. Many firms have not internalized the IR principles with the danger of IR becoming a mere reporting mechanism.

Originality/value

The application of both demand-pull and supply-push sides of the diffusion theory of innovation is still limited, particularly in the case of new reporting mechanisms. The study provides new insights into how these two forces contribute to creating a “practice-reporting portrayal gap” in IR.

Details

Managerial Auditing Journal, vol. 32 no. 4/5
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 30 October 2019

Nuwan Gunarathne, Samanthi Senaratne and Shashiprabha Senanayake

The purpose of this paper is to discuss the operationalization of the outcome-based education (OBE) model in an accountancy study program in Sri Lanka and the impact of education…

902

Abstract

Purpose

The purpose of this paper is to discuss the operationalization of the outcome-based education (OBE) model in an accountancy study program in Sri Lanka and the impact of education frameworks on OBE.

Design/methodology/approach

This study follows the case study approach to the first academic accounting study program in a Sri Lankan public sector university. Primary data were collected through semi-structured interviews and secondary data through a content analysis of various relevant documents. The data were analyzed thematically using the theory of constructive alignment.

Findings

In accounting, the most significant imperative for the OBE stems from normative pressures. Since the accounting education frameworks have closely followed the approach suggested in constructive alignment, the normative institutionalization of professional standards in accounting supports OBE in accounting education. The OBE approach with its diverse range of teaching and learning activities and assessment methods in accounting has yielded multi-stakeholder benefits while posing some challenges in operationalization.

Research limitations/implications

The paper’s insights are based on a single case study in Sri Lanka and may be difficult to generalize to other countries.

Originality/value

This is the first empirical attempt to study the operationalization of the theory of constructive alignment of OBE in accounting for a study program.

Details

Journal of Economic and Administrative Sciences, vol. 36 no. 1
Type: Research Article
ISSN: 2054-6238

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Article
Publication date: 29 January 2021

Roshan Herath, Samanthi Senaratne and Nuwan Gunarathne

This paper aims to explore how the integrated thinking of a chief executive officer (CEO) impacts the management’s orchestration of the six capitals to create value in an…

1297

Abstract

Purpose

This paper aims to explore how the integrated thinking of a chief executive officer (CEO) impacts the management’s orchestration of the six capitals to create value in an organization.

Design/methodology/approach

Following a case study approach, data was gathered on two business organizations in Sri Lanka through interviews, focus group discussions and documentary analyzes. Thematic and cross-case analyzes were used in analyzing the data based on an analytical framework that was developed using systems and resource orchestration theories.

Findings

The study finds that the integrated thinking perspective of the CEO determines which capitals to embrace in the pursuit of value creation by an organization. A broader perspective on the integrated thinking of the CEO can lead to a sustainable perspective for value creation focusing on integrated corporate responsibility. On the contrary, a constrained perspective of integrated thinking can lead to a business case perspective for value creation that focuses mainly on the key areas of responsibility extended for operational efficiency. These different perspectives result in differences in value creation in organizations over time.

Practical implications

The capitals embraced in the integrated thinking perspective of a CEO should be translated into objectives, strategies and performance measurement and implemented at every level of the company to create value. This perspective of a CEO can be institutionalized through the adoption of accredited management systems. To foster value creation, managers should use a variety of information technology platforms and internal networks.

Originality/value

This is one of the first studies that explore how the perception of integrated thinking of the CEO impacts value creation in an organization through a combination of resource orchestration and systems thinking theory lenses.

Details

Meditari Accountancy Research, vol. 29 no. 4
Type: Research Article
ISSN: 2049-372X

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