抄録
In response to the globalization of business circumstances, expansion of corporate information is an urgent issue in the international accounting area. In 2013, The International Integrated Reporting Council (IIRC) proposed an integrated reporting framework, which includes the various elements such as strategy, business model, value creation and corporate governance. In this report, stakeholder relationships is also one of the most critical information. It is advocated that the report should provide insight into the nature and quality of the organization's relationships with its key stakeholders, including how and to what extent the organization understands, takes into account and responds to their legitimate needs and interests.
In this study, in order to understand the accounting issue, we attempt to propose a new view and perception from the other interdisciplinary viewpoint. We apply the Luhmann's theory of social systems to this study. In particular, we would like to discuss two aspects; first, we attempt to recognize the accounting system as one of the “systems” and describe its special quality; second, we analyze the problem on IIRC's integrated reporting from the viewpoint of stakeholder relationships.
