Integrated reporting business models and the role of presentation format: insight from an eye tracking study [slides]
| dc.contributor.author | Steenkamp, Natasja | |
| dc.date.accessioned | 2024-12-05T20:54:37Z | |
| dc.date.available | 2024-12-05T20:54:37Z | |
| dc.date.issued | 2023 | |
| dc.description.abstract | Integrated Reporting (IR) is an emerging form of corporate reporting which endeavours to explain to providers of financial capital how an organisation creates value over time to all key stakeholders. The IR Framework, now under the auspices of the IFRS Foundation, encourages firms to use both quantitative and qualitative data to tell their own story of how they create value. A key content element of an integrated report is the organisation’s business model. Like other elements of an integrated report, the IR Framework permits considerable discretion over the form and content of business model disclosures but a diagrammatic representation is favoured. In practice, most firms choose to use an infographic. Using an experimental design, this study uses eye-tracking technology to firstly examine how users interact with different presentation formats for business model disclosures (infographic versus narrative) and how this affects the effectiveness (comprehension and recall) and efficiency (time required to process information – dwell time) of the disclosures. The mediating effects of visual attention and cognitive load are also examined. Secondly, the impacts of presentation format and information content on users’ trusting beliefs and intentions and perceptions of corporate responsibility for the five non-financial capitals of IR are also explored. | |
| dc.identifier.citation | Steenkamp N, Fisher R (2023). Integrated reporting business models and the role of presentation format: insight from an eye tracking study. University of Canterbury, 2023. | |
| dc.identifier.uri | https://hdl.handle.net/10092/107379 | |
| dc.rights | All rights reserved unless otherwise stated | |
| dc.rights.uri | http://hdl.handle.net/10092/17651 | |
| dc.subject.anzsrc | 35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350105 - Management accounting | |
| dc.subject.anzsrc | 47 - Language, communication and culture::4701 - Communication and media studies::470108 - Organisational, interpersonal and intercultural communication | |
| dc.subject.anzsrc | 33 - Built environment and design::3303 - Design::330316 - Visual communication design (incl. graphic design) | |
| dc.subject.anzsrc | 35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350103 - Financial accounting | |
| dc.subject.anzsrc | 35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting | |
| dc.title | Integrated reporting business models and the role of presentation format: insight from an eye tracking study [slides] | |
| dc.type | Oral Presentation | |
| uc.college | UC Business School | |
| uc.department | Department of Accounting and Information Systems |