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The purpose of this study is to examine the proper structure for the integrated reporting of hi-tech knowledge-based organizations (KBOs); in particular, the authors evaluate the appropriateness of the concept and elements of integrated reporting for hi-tech KBOs.

The study uses an exploratory sequential mixed-method approach, including an initial qualitative case study, then an instrument development phase (Delphi), and finally, a quantitative survey.

The resulting analysis concluded that hi-tech KBOs have the potential to prepare a simplified, integrated report. The organization overview, governance, business model, strategies and resource allocation, performance, opportunities and risks are the content elements relevant to be included in the hi-tech KBOs annual report. However, the organization’s future outlook is not confirmed to be included. Due to liability and competitive concerns, organizations do not provide targets, forecasts, projections or even scenarios.

Focus on a single country and a small sample of interviewees participated.

This paper concludes that the existing integrated reporting framework is useful for different types of organizations, but with some modifications. In addition, it analyzes how directors of Iranian hi-tech KBOs perceive and value content elements of integrated reporting.

This paper suggests that the fulfillment of corporate transparency for Iranian hi-tech KBOs can be achieved by the policymaker’s support on integrated reporting.

Iran is swiftly moving toward a knowledge-based economy, and hi-tech KBOs will become the powerhouse of the economy. It is important to understand how managers of Iranian hi-tech KBOs perceive and value integrated reporting. The previous practical studies are not focused on Iranian firms and the impacts of integrated reporting on hi-tech KBOs and its implementation and effectiveness had not been studied before.

Provides a useful summary of research on value added (VA) reporting and shows how income statements can be rearranged to show gross or not (of depreciation) VA. Starts with descriptive research on its use in various countries, enumerates its advantages and limitations and goes on to review empirical research on VA firm performance, the informational content of VA (as against conventional) data in market valuation and its predictive ability. Suggests that VA disclosure should be mandatory in the USA and calls for further research on its usefulness.

This paper seeks to offer a survey of accounting publications and research in the French literature from 1950 to the end of the twentieth century.

The methodology is that of literary research, review and critique.

Finds that over the period mentioned different aspects of accounting research have been examined in the literature – academic, social, matrix, events, historical. The leading researchers in these fields are covered in detail.

Succeeds in offering problems the most comprehensive survey to date of the French literature on accounting and related research during the period under review.