PERCEPTION VIEW OF ACADEMICIANS AND PROFESSIONALS ON INTEGRATED REPORTING PRACTICES

Business organisations are one among the various pillars of economy of the country. The performance of these organisations is the matter to be concerned to various stakeholders. The communication of the performance of business shows the accountability and transparency of policies adopted by them in their business reporting process. Today the business environment is volatile and stakeholders are expecting multidimensional information to be disseminated. This paper is descriptive nature to examine the perception of academicians and professionals on integrated reporting practices in India. For this purpose primary information is gathered from academicians and professionals and analysed through descriptive and independent sample t-test and concluded that there is a difference in the perception among academicians and professionals on integrated reporting practices in India.