Integrated Report: Perspectives of Accountants on Effectiveness in a Brazilian University in the optics of Institutional Theory and Open Innovation
DOI:
https://doi.org/10.5380/rcc.v16i1.90092Keywords:
. Integrated Report. Perspective. Accountants. Institutional Theory. Open Innovation.Abstract
The adoption of the international model of the Integrated Report (IR) represented an innovation for public transparency. The purpose of the study consist of identifying the perspective of accountants about an effectiveness of the adoption of IR in Institutional Theory (IT) and Open Innovation (AI) in a Brazilian university. Research qualitative, using techniques as interview and the interpretative analysis of the contents from the transcription of the said of five accountants of the six who contributed or contribute to the Report in the institution. The results, the accountants agreed that the adoption of the Integrated Report for in public sector of Brazil improved the quality of accounting and financial information. However, the accountant directly involved with the preparation of the report realizes that it only meets the requirements of the regulatory and more than presenting information, there is a need to socialize and better communicate so that understanding and effective control. It is concluded, there is an apparent divergence of perspective on the effectiveness of the IR between the professional who prepares it and those who contribute with complementary information. Therefore, it is suggested for future studies to investigate accountants can contribute to the effectiveness of the IR based on a practical and communicative approach.References
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