Bankers’ Perspectives on Integrated Reporting for Value Creation: Evidence from Nigeria
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Abstract
Description
This study aims to examine the opinions of Zenith bank employees on the value, content
and processes as well as the challenges of Integrated Reporting (</IR>) in Nigeria with the hope of
highlighting recommendations to encourage organizations to adopt it. Ninety eight employees
responded to our survey. Generally, the respondents agree that (</IR>) has value that could lead to
better reporting of corporate activities. They also identified challenges that could mitigate the value
of (</IR>). It was however noted that some of the challenges could be overcome with time, given
that </IR> framework exist that is being test run by a number of organizations. The study
recommends that there should be awareness campaigns to sensitize organizations on the value of
</IR>. This paper contributes to the extant literature by offering insights of Zenith Bank employees
on </IR>.
Keywords
H Social Sciences (General), HF5601 Accounting