ABSTRACT

In 2013, the International Integrated Reporting Council (IIRC) released the integrated reporting (IR) framework to become the corporate reporting norm. Ten years later, IR has not been diffused globally, with two notable exceptions – South Africa and Japan. IR in South Africa has been the subject of comprehensive research, but we know little about IR’s journey through the political and cultural dualism of Japan. We see adaptation as an essential step in institutionalising IR, and for this reason, we have examined the process of adapting IR in Japan by analysing the stages through which local actors have rationalised IR to solve local corporate governance and reporting problems. Our evidence from field observations, public documents, and interviews reveal five stages of political, cultural and professional rationalisations. These shape a mutual adaptation process. Through rationalisation, we unveil how the ambiguous global idea of IR has been transformed in Japan into a local solution and an institutionalised practice aligned with the local business culture. At the same time, local actors have adapted their reporting and communication practices to the ideology of IR. By embracing the notion of rationalisation, this study enriches the theory of how the powers and motivations of social actors mediate and shape adaptation. What emerges is compatibility between accounting innovation and the local context.

摘要

2013年，国际综合报告委员会（IIRC）发布综合报告（IR）框架，成为企业报告规范。十年后，除了南非和日本这两个明显的例外，IR 并没有在全球范围内传播。南非的 IR 一直是综合研究的主题，但我们对 IR 在日本的政治和文化二元论中的旅程知之甚少。我们认为适应是 IR 制度化的重要步骤，因此，我们通过分析当地参与者合理化 IR 以解决当地公司治理和报告问题的阶段，研究了日本 IR 的适应过程。我们从实地观察、公开文件和采访中得到的证据揭示了政治、文化和职业合理化的五个阶段。这些形成了一个相互适应的过程。通过合理化，我们揭示了 IR 的模棱两可的全球理念如何在日本转变为本地解决方案和与当地商业文化相一致的制度化实践。与此同时，当地参与者已经根据 IR 的意识形态调整了他们的报告和沟通实践。通过接受合理化的概念，本研究丰富了社会行为者的权力和动机如何调节和塑造适应的理论。出现的是会计创新与当地环境之间的兼容性。当地参与者已经根据 IR 的意识形态调整了他们的报告和沟通实践。通过接受合理化的概念，本研究丰富了社会行为者的权力和动机如何调节和塑造适应的理论。出现的是会计创新与当地环境之间的兼容性。当地参与者已经根据 IR 的意识形态调整了他们的报告和沟通实践。通过接受合理化的概念，本研究丰富了社会行为者的权力和动机如何调节和塑造适应的理论。出现的是会计创新与当地环境之间的兼容性。