Business, Management and Accounting
3 years ago

Malaysian accountants lack awareness of integrated reporting, hindering transparency and accountability.

1 view
Faculty of Accountancy eBooks
Accountability through integrated reporting: the awareness and challenges in Malaysia / Nor Farizal Mohammed … [et al.]
Nor Farizal Mohammed, Che Fatimah Che Kassim, Nor Aqilah Sutainim, Mira Susanti Amirrudin

Paper Summary

Integrated reporting aims to improve accountability by focusing on six types of capital and how they create value for a business. In Malaysia, awareness of integrated reporting is low among accountants. The study analyzed literature on integrated reporting and surveyed Malaysian accountants, finding that they are unclear about the concept. This research provides insights for regulators on the readiness and awareness of Malaysian accountants regarding integrated reporting.

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