The scope of the paper is to analyze what is the role of Information Technology (IT) to develop an Integrated Reporting <IR>. Using the institutional theory and the literature on the IT, we accomplish such objective by developing a theoretical framework. The model is based on the relationship between: The three kinds of pressures which motivate the institutionalized process (mimetic, normative and coercive pressures), the three roles of IT resources (Automate, Informate and Transform) and the seven objectives of <IR> (Strategic focus and future orientation, Connectivity of information, Stakeholder relationships, Materiality, Conciseness, Reliability and completeness, Consistency and comparability). Starting from these component we suppose three different propositions. The first proposition is that IT automation can be leveraged to achieve the following <IR> objectives: connectivity of information, conciseness, reliability and completeness, consistency and comparability. The prevalence of such practices is driven by mimetic pressures. With second proposition we suppose that IT information can be leveraged to achieve stakeholder relationships and materiality. The prevalence of such practices is driven by normative and coercive pressures. Finally, with the third proposition we hypothesize that by mimetic, normative and coercive pressures, IT transform <IR> to achieve strategic focus and future orientation.

The Relationship between Information Technology and Integrated Reporting. A Theoretical Framework

LAMBOGLIA, RITA;MANCINI, Daniela;PAOLONE, FRANCESCO
2017-01-01

Abstract

The scope of the paper is to analyze what is the role of Information Technology (IT) to develop an Integrated Reporting . Using the institutional theory and the literature on the IT, we accomplish such objective by developing a theoretical framework. The model is based on the relationship between: The three kinds of pressures which motivate the institutionalized process (mimetic, normative and coercive pressures), the three roles of IT resources (Automate, Informate and Transform) and the seven objectives of (Strategic focus and future orientation, Connectivity of information, Stakeholder relationships, Materiality, Conciseness, Reliability and completeness, Consistency and comparability). Starting from these component we suppose three different propositions. The first proposition is that IT automation can be leveraged to achieve the following objectives: connectivity of information, conciseness, reliability and completeness, consistency and comparability. The prevalence of such practices is driven by mimetic pressures. With second proposition we suppose that IT information can be leveraged to achieve stakeholder relationships and materiality. The prevalence of such practices is driven by normative and coercive pressures. Finally, with the third proposition we hypothesize that by mimetic, normative and coercive pressures, IT transform to achieve strategic focus and future orientation.
2017
978-1-911218-52-4
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11367/63393
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