ABSTRACT
The core value of integrated reporting is, the quantification of various types of information already in existence in the organization. The most interesting aspect of the integrated reporting framework, is that this information must be linked into the strategic planning process. Market actors have sought to leverage this increasingly rich source of competitive information whereas regulators have been playing catch up as organizations invest in these areas. Mirroring the traditional role of the accounting reporting and analytic process in general, the management accounting function traditionally has held the role of scorekeeper and analyst of historical information. Clearly the quantification and reporting of information are essential steps for both accounting professionals and the success or failure of integrated financial reporting. As important as it is for management to consistently work to integrate different operational and technology functions, bringing finance and accounting into this conversation is equally as important.
