Accountants’ attitudes towards integrated reporting: insights from Mauritius

Purpose This study aims to strategically use the Technology Acceptance Model (TAM) alongside institutional theory to investigate accountants’ perceptions of Integrated Reporting (IR) and the critical factors influencing its adoption. This paper views the adoption process not as a deterministic procedure resulting from institutional pressures, but rather as a complex and contested process influenced by professionals’ interpretations and responses, which can diverge from external mandates. Design/methodology/approach The authors integrate the technological acceptance model and institutional theory to conduct a survey among corporate professionals during the early stages of IR adoption in Mauritius. They also use structural equation modelling to analyse the relationships between variables and test the hypotheses. Findings The results show that accountants recognise the benefits and challenges of IR adoption, which affect their perceived ease of use (PEOU) and usefulness of IR. The intention to adopt IR is directly linked to perceived usefulness (PU) and, indirectly, to ease of use. Coercive pressure exerts no influence on adoption, while normative isomorphic forces significantly and negatively influence attitudes towards IR adoption. Research limitations/implications This study faces limitations concerning generalisability due to its focus on only one African country (Mauritius). However, the findings have a significant impact on stakeholders, including policymakers, universities, Big Four accounting firms and professional accounting bodies. Policymakers should avoid mandating IR and instead promote its importance to encourage accountants to adopt it. Initiatives like training conferences and seminars are essential for this purpose. To facilitate the transition to IR, system designers should create user-friendly platforms that meet accountants’ needs, while accounting software should include features that simplify this shift. Furthermore, Big Four firms and professional accounting bodies can also establish awards to recognise excellence in IR reporting, positioning winners as industry leaders and motivating others to adopt IR practices. Practical implications This study offers practical implications for practitioners, regulators and academics. It highlights the need for further development to promote IR adoption through training, webinars and conferences. It suggests incorporating IR into academic curricula, enhancing its PU and PEOU and encouraging its adoption. Originality/value This present study introduces a new conceptual model that combines technological adoption theories with institutional theory, integrating micro-level psychological factors of TAM with external pressures and norms.