Purpose: This study aims to investigate the association between accountant’s competences, organisational culture and integrated reporting practices. Design/methodology/approach: A questionnaire survey of 43 manufacturing firms in Mbarara district (South Western Uganda) was undertaken. The...

Purpose: The purpose of this paper is to establish why firms in developing countries are slow to adopt integrated reporting (IR) and what needs to be done to ensure such firms embrace the practice of integrated reporting using evidence from Uganda. Design/methodology/approach: This study uses a...