What is it about?
This article explains how integrated reporting is spreading (diffusing) in Sri Lanka. It is currently taking place at a rapid pace offering many challenges and opportunities for the companies.
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Why is it important?
Integrated reporting is a new model of corporate reporting. This article offers insights from an emerging economy perspective on this latest reporting model.
Perspectives
We perceive integrated reporting as a managerial technology. Hence we use Diffusion of Innovation (DOI) theory to analyze how integrated reporting is diffusing in an emerging economy.
Dr Nuwan Gunarathne
University of Sri Jayewardenepura
Read the Original
This page is a summary of: Diffusion of integrated reporting in an emerging South Asian (SAARC) nation, Managerial Auditing Journal, April 2017, Emerald,
DOI: 10.1108/maj-01-2016-1309.
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