Abstract:
The main purpose of this paper is to examine the perception of accounting experts on the
implementation of integrated reporting in Sri Lanka. Integrated reporting provides a wide range of
information especially financial and non-financial information to economic decision makers of the
company. Primary data used in this study which was collected from accounting experts such as
academician, auditors, professional accountants/ chief financial officer, accounting special degree
graduated students, undergraduate students and accounting related professional studies students in Sri
Lanka. Primary data collected through a 5 points Likert scale questionnaire. Questionnaire of this study
covers two major parts, opportunities and benefits, challenges and disadvantages on the implementation
of integrated reporting. Descriptive analysis performed in this study with the help of SPSS latest version.
Mean analysis confirmed that opportunities and benefits on the implementation of integrated reporting are
more than challenges and disadvantages on the implementation of integrated reporting in Sri Lanka.
Further, this study found that there is a lack of knowledge and awareness regarding integrated reporting
in Sri Lanka. Respondents of this study strongly recommended that there should be needed proper
training program on integrated reporting for internal and external stake holders of the company.
