ABSTRACT

Integrated Reporting (<IR>) is not just an effective corporate reporting tool. Management accountants have identified much commonality between the principles underlying <IR> and effective business decision making and the achievement of strategic goals. This chapter explores <IR> from a management accounting point of view, showing how <IR> helps organizations create value and reach their strategic targets. The Chartered Institute of Management Accountants (CIMA) is both a strong advocate and an early adopter of <IR>; evidence for this is provided in this chapter through its incorporation into our syllabus, research and reporting. The chapter closes with a look at the latest <IR> developments and signposts important steps still to come.