Investigating the application of theories of innovation diffusion and planned behavior in The adoption process of integrated reporting by University administrators in Iran

Authors
fatemeh hamedi 1
Mahnaz Molanazari 2
Mehrangiz ShoaaKazemi 3
Ali Rahmani 4
1 Ph.D student of Accounting, Faculty of Social and Economic Sciences, Al zahra University, Tehran, Iran. Hamedi6163@gmail.com
2 Associate Prof, Department of Accounting, Faculty of Social and Economic Sciences, Al zahra University, Tehran, Iran. (Corresponding Author)
3 Associate Professor of Psychology,Department of Women and Family Studies, Faculty of Social Sciences and Economics,Alzahra University, Tehran, Iran.m.shkazemi@alzahra.ac.ir
4 Professor, Department of Accounting, Faculty of Social Sciences and Economic Sciences, Alzahra University, Tehran, Iran. rahmani@alzahra.ac.ir
10.61186/aapc.7.14.79
Abstract
The purpose of this research is to establish a Conceptual communication between integrated reporting and the characteristics of an innovation and to investigate the possibility of using theories of innovation diffusion and planned behavior to answer the question of How to can a favorable effect on the perceptions, attitudes and behavioral intentions of university administrators and facilitate the integrated reporting adoption process. In this research, using a simple Delphi method and in two stages in 2023, the opinions of 36 experts (14 researchers, 15 administrative and financial assistants of public universities and 7 other experts) have been examined and analyzed in the first and second rounds, respectively. The findings show that the participating experts are agree with theoretical compatibility of integrated reporting with the selected characteristics of innovation (including new/novel, change, significant improvement, an indicator of success, commercially valuable and beneficial/useful). Based on this, a proposed model to show the factors influencing the acceptance of integrated reporting in Iranian universities using the combination of Rogers' innovation diffusion theory and Ajzen's planned behavior has been surveyed and approved by experts. Therefore, through factors influencing the adoption of integrated reporting in universities, which include knowledge, persuasion, decision, implementation and confirmation, as well as the perceived characteristics of innovation (including relative advantage, compatibility, complexity, trialability and observability), which in the persuasion stage are effective, it is possible to influence the perceptions and attitudes and intentions of managers regarding the adoption of integrated reporting. In the proposed integrated model, during the persuasion stage, people's attitudes are formed, and this attitude along with perceived mental norms and behavioral control leads to the emergence of purpose and intention in people in the decision-making stage, and finally, in the implementation stage, the individual's behavior is realized. These findings can be useful for higher education managers and help them to try to convince their human resources about the urgent need for a set of new values, beliefs and behaviors while they are engaged in the implementation of the technical components of integrated reporting.
Keywords
Integrated Reporting
Innovation Diffusion Theories
Planned Behavior
University
ACCA. (2017). The last year saw a marked improvement in the quality of integrated reports, but there`s scope for businesses to reap more benefits. [Online], Available at:[Accessed 04 June 2019].
احتشام مهر،حسین؛ کامیابی، یحیی؛ خلیل پور،مهدی. (1401)، شناسایی عوامل موثر بر گزارشگری یکپارچه در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. دانش حسابداری و حسابرسی مدیریت،شماره11،صص 177-195.
Adams, C. A. (2017). Conceptualising the contemporary corporate value creation process. Accounting, Auditing & Accountability Journal, 30(4), 906–931.
اسماعیلی کیا، غریبه؛ اسمعیلی، یونس؛ اوشنی، محمد. (1399)، بررسی روش‌های تأمین مالی دانشگاه‌های دولتی با رویکرد اقتصاد مقاومتی با استفاده از روش(ANP) مطالعه موردی: دانشگاه‌های دولتی غرب کشور، حسابداری دولتی،شماره 7، صص113-128.
Adhikariparajuli, Mahalaxmi, Hassan, A., & Fletcher, M. (2021). Integrated Reporting Implementation and Core Activities Disclosure in UK Higher Education Institutions. Administrative Sciences, 52(5), 11–86.
امینی، علیرضا؛ علی محمدلو ، مسلم ؛ جعفری، عباس. (1399)، ارائه مدل تلفیقی رهبری اثرگذار در پذیرش فناوری، فرایند مدیریت توسعه، شماره 32، صص153-188.
Ajzen, I. (1991), "The theory of planned behaviour", Organizational Behaviour and Human Decision Processes, Vol. 50(2), 179-211
ایران‌دوست، منصور و فیضی، کامران. (1392)، دلفی: روشی برای تحقیق، تصمیم‌گیری و آینده‌پژوهی. سازمان مدیریت صنعتی. 148.
BUFDG. (2017). Phase 2 report on Integrated Reporting is published. [Online]. (Accessed 3 January 2018).
حیدری، رسول؛ خواجوی، شکراله؛ تهرانی، رضا. (1398)، نظریه رفتار برنامه‌ریزی شده و مدل ارائه گزارشگری پایندگی توسط مدیران. حسابداری مالی، شماره 42،صص۲۴-۵۱.
Burnes, B. (2003), "Managing change and changing managers from ABC to XYZ", Journal of Management Development, Vol. 22 (7), pp. 627-642
ساریخانی، مهدی؛ ایزدی نیا، ناصر؛ دائی کریم زاده، سعید. (1398)، بررسی قصد گزارشگری تقلب با استفاده از تئوری رفتار برنامه‌ریزی شده و نقش تعدیل‌گری شدت اخلاقی، دانش حسابداری مالی، شماره 6، صص 75-105.
Dalkey, N. and Helmer, O. (1963) "An Experimental Application of the Delphi Method to the Use of Experts", Management Science, Vol. 9 (3), p. 458-467
ستایش، محمدحسین و مهتری، زینب. (1400)، تعیین اجزا و مولفه‌های گزارشگری یکپارچه با تاکید بر رویکرد تحلیل عاملی تاییدی، پژوهشهای کاربردی در گزارشگری مالی، شماره 10،صص151-171.
Fagerberg J. (2003) "Innovation: A Guide to the Literature", Centre for Technology,
فخاری، حسین؛ ملکیان، اسفندیار؛ جفایی رهنی، منیر. (1396)، تبیین و رتبه بندی مولفه ها وشاخص های گزارشگری زیست محیطی، اجتماعی و راهبری شرکتی به روش تحلیل سلسله مراتبی در شرکتهای پذیرفته شده در بورس اوراق بهادار، دوفصلنامه حسابداری ارزشی و رفتاری،شماره 2،صص۱۵۳-۱۸۷.
Innovation and Culture, University of Oslo, October 12, 2003.
کیخا، احمد و توفیقی، جعفر. (1400)، تاکسونومی ذی‌نفعان و نقش آن‌ها در حکمرانی دانشگاه، مطالعات راهبردی سیاستگذاری عمومی، شماره 11،صص300-325.
Garcia, R. and Calantone, R. (2002), "A critical look at technological innovation typology and innovativeness terminology: a literature review", Journal of Product Innovation Management, Vol. 19(2), pp. 110-132.
گرامی‌راد، فاطمه؛ ملانظری، مهناز؛ رهمانی، علی؛ همایون،سعید. (1402)، شناسایی شاخص‎های گزارشگری یکپارچه در دانشگاه‎ها، مجله بررسیهای حسابداری و حسابرسی، شماره 31، صص 1-27.
Hamel, G. (2006), "The why, what and how of innovation management", Harvard
مظفری، گشتاسب.(1390)، طراحی و اعتباریابی الگوی پاسخگویی دانشگاه در مقابل ذینفعان. رساله جهت اخذ درجه دکتری، رشته مدیریت آموزش عالی،دانشگاه شهید بهشتی.
Business Review, Vol. 84(2), pp. 72-84.
مهرانی، ساسان و عبدزاده کنفی، محمد. (1398)، ارائه مدل اشاعه نوآوری های حسابداری در بخش عمومی، حسابداری دولتی، شماره 5، صص9-24.
Hristov L. and Reynolds J., (2015) "Perceptions and practices of innovation in retailing:
یدالهی ده چشمه، آرش؛ رجائی پور، سعید؛ سیادت، سیدعلی. (1400)، واکاوی نقش دانشگاه نسل چهارم (دانشگاه اجتماعی) در توسعه منطقه ای، توسعه محلی روستایی - شهری (توسعه روستایی)، شماره 13،صص 1-35.
Challenges of definition and measurement ", International Journal of Retail and Distribution Management, Vol. 43(2), pp. 126 – 147
Hsu, C.C. and Sandford, B.A., (2007), "Minimizing non-response in the Delphi process: how to respond to non-response", Practical Assessment Research and Evaluation, Vol. 12 (17), pp. 1-8.
IIRC. (2021). The integrated reporting framework. [Online]. Https://Www.Integratedreporting.Org/Wpontent/Uploads/2021/01/InternationalIntegratedReportingFramework.Pdf.
Kilic, M., & Kuzey, C. (2018). Determinants of forward-looking disclosures in integrated reporting. Managerial Auditing Journal, 33(1), 115–144.
Kiron, D., Kruschwitz, N., Haanaes, K. and Von Streng Velken, I. (2012), "integrated reporting nears a tipping point", MIT Sloan Management Review, Vol. 53(2), pp. 69-74.
Klein, K.J. and Knight, AP. (2005), "Innovation implementation: Overcoming the challenge",Current Directions in Psychological Science, Vol. 14 (5), pp. 243-246.
LFHE. (2017). Integrated Thinking & Reporting: Guidance for Universities. [Online].
Lim, C. K., Haufiku, M. S., Tan, K. L., Farid Ahmed, M., & Ng, T. F. (2022). Systematic Review of Education Sustainable Development in Higher Education Institutions. Sustainability, 14(20), 13241.
Liu, Z., Jubb, C., & Abhayawansa, S. (2019). Analysing and Evaluating integrated reporting: Insights from applying a normative benchmark. Journal of Intellectual Capital, 20(2), 235–263.
Lindberg M. and Säll L., (2013) "The Contested Cluster Concept: Paradoxical Pathways to Nordic Innovations", International Journal of Innovation Science, Vol. 5(1), pp. 11 – 20.
Mohnen, P. and Roller, L. (2005), "Complementarity in innovation policy", European
Economic Review, Vol. 49(6), pp. 1431-50.
Montecalovo, M., Ferneti, F., & De Villiers, C. (2018). The potential of integrated reporting to enhance sustainability reporting in the public sector. Public Money & Management, 38(5), 365–374.
Martins J.M. and Fernandes M.T., (2015) "Too small to innovate? Creating value with fewer resources", Journal of Business Strategy, Vol. 36(2), pp. 25-33.
Navarrete-Oyarce, J., Moraga-Flores, H., Gallegos Mardones, J. A., & Gallizo, J. L. (2022). Why Integrated Reporting? Insights from Early Adoption in an Emerging Economy. Sustainability, 14(3), 1695.
OECD (2005), The Measurement of Scientific And Technological Activities - The Oslo Manual, Organization for Economic Co-operation and Development, Paris.
Poirier E., Staub-French S. and Forgues D., (2015) "Embedded contexts of innovation: BIM adoption and implementation for a specialty contracting SME", Construction Innovation, Vol. 15(1), pp. 42 – 65.
Poveda C.A. and Young R. (2015), "Potential benefits of developing and implementing
environmental and sustainability rating systems: Making the case for the need of
diversification", International Journal of Sustainable Built Environment, Vol. 4, pp. 1-11.
Preston, P. (2005), "Persuasion: What to say, how to be", Journal of Healthcare Management/ American College of Healthcare Executives, Vol. 50(5), pp. 294-296
ras, G., Kutlu Furtuna, O., & Hacioglu Kazak, E. (2022). Toward an integrated reporting framework in higher education institutions: evidence from a public university. In International Journal of Sustainability in Higher Education (Vol. 23, Issue 2, pp. 426–442).
Rogers, E.M. (2003), Diffusion of Innovations, 5th Edition, New York: The Free Press.
Rogers, E.M. (1983) Diffusion of innovations, 3rd Edition, New York: The Free Press.
Rogers, E.M. (1995), Diffusion of Innovations, 4th Edition, New York: The Free Press.
Skulmoski, G. J., Hartman, F. T. and Krahn, J., (2007), "The Delphi method for graduate research", Journal of Information Technology Education, Vol. 6, pp.
Tarakcıoğlu Altınay, A., Marşap, B., & Leyli Demirel, B. (2022). Applicability of Integrated Reporting in Higher Education Institutions: A Comparative Analysis of Integrated Reports Published by Higher Education Institutions in the World. Yuksekogretim Dergisi, 12(1), 24–38.
Van de Ven, A. (1986), "Central problems of the management of innovation", Management Science, Vol. 32(5), pp. 590-607.
Veltri, S., & Silvestri, A. (2015). The Free state University integrated reporting: a critical consideration. Journal of Intellectual Capital, 16(2), 443–462.
Wong, A., Tjosvold, D. and Liu, C. (2009), "Innovation by teams in Shanghai, China:
cooperative goals for group confidence and persistence", British Journal of Management, Vol. 20, No. 2, pp. 238–251
Zarzuela P. and Antón C. (2015), "Determinants of social commitment in the young: Applying the Theory of Reasoned Action", Revista Española de Investigación en Marketing ESIC, Vol. 19(2), pp. 83-94
Value and Behavioral Accounting
Volume 7, Issue 14
Winter 2023
Pages 79-117