Call for research proposals to stimulate fresh insight into issues at the heart of the development of <IR>
Researchers are invited to submit proposals addressing three areas of Integrated Reporting that will be developed further, following the release of the International <IR> Framework.
Michael Nugent, Technical Director- Framework Development, IIRC, said, "Integrated Reporting is market-led; it will evolve in line with business and users' needs. The IIRC is delighted that this call for research will help the IIRC to continue to develop its understanding of what those needs are and the role of <IR>."
The research brief has been issued together with the Association of Chartered Certified Accountants (ACCA) and the International Association for Accounting Education and Research (IAAER). This invitation for research proposals is intended to stimulate fresh research into issues at the heart of <IR>. A combined sum of up to GB£50,000 will be awarded for up to three projects on:
- an analysis of users' information needs
- the relationship between materiality, completeness and conciseness in reporting
- the impact of factors such as organization size, ownership structure and source of financial capital on the supply and demand for integrated reports.
If you are interested in putting together a research proposal by the due date of 28 February 2014, please read the Call for Research Proposals: Integrated Reporting.