@misc{Zyznarska-Dworczak_Beata_The_2018,
 author={Zyznarska-Dworczak, Beata},
 identifier={DOI: 10.15611/pn.2018.503.44},
 year={2018},
 rights={Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy},
 publisher={Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu},
 description={Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics, 2018, Nr 503, s. 494-502},
 language={eng},
 abstract={This paper presents the conclusions from analyzing the reliability of integrated reporting in the light of the strategic and information-related paradigm of accounting. The study demonstrates the reliability in the light of international standards that standardize integrated reporting, according to which there is a need for the improvement of credibility. As a key form of improving the reliability of integrated reporting the author indicates an internal and external verification of financial data and non-financial disclosure, both based on accountability account related to a company’s responsibility. The purpose of the study was achieved by employing pertinent research methods, including in particular a critical analysis of scholarly literature and the method of analogy. The study is axiomatic in nature, based on fundamental accounting theory assumptions},
 title={The reliability of integrated reporting},
 type={artykuł},
 keywords={social responsibility accounting, integrated reporting, attestation, verification, rachunkowość odpowiedzialności społecznej, sprawozdawczość zintegrowana, atestacja, weryfikacja},
}