ABSTRACT
We critically assess integrated reporting (IR) with regard to its ability to engage diverse socio-political perspectives on corporate performance. Building on Brown and Dillard (2014), we argue that IR is currently dominated by a business case perspective that privileges financial capital providers and fails to take adequate account of other stakeholder interests. We propose that IR could be broadened out and opened up by applying the multi-perspectival approach of critical dialogic accounting and accountability in assessing and reporting organizational performance. We conclude that accountability should be driving accounting, not the other way around.
