The value of integrated accounting information for argentinean SMEs

Abstract

In these last three decades the world has been facing vertiginous changes, where society as a whole requires that companies develop under a context of social responsibility and use the Integrated Report (IR) to inform their performance to the interest group. The RI is a tool that gives companies the opportunity to boost their business model with integrated thinking. Through this model, the entity will not only be able to function within the framework of sustainability, but will also create value and competitiveness. At present, the use of integrated reports in multinational companies is important, however, SMEs do not show significant progress. The objective of this study is to investigate the value of the integrated report for companies, with emphasis on SMEs, with integrated thinking as the foundation and basis of this initiative. Companies are expected to prepare an increasingly understandable report for all, and that SMEs will find in the integrated report a management tool that will provide them with an important competitive difference, and a differentiation from the consumer perspective.