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Integrated thinking leading to integrated reporting: case study insights from a global player

Khaldoon Al-Htaybat (Department of Accounting, Faculty of Economics and Administration, King Abdulaziz University, Jeddah, Saudi Arabia)
Larissa von Alberti-Alhtaybat (Prince Mohammad Bin Salman College of Business and Entrepreneurship, King Abdullah Economic City, Saudi Arabia)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 12 June 2018

Issue publication date: 19 June 2018

Abstract

Purpose

The purpose of this paper is to investigate the link between integrated thinking (IT) and integrated reporting (IR) in a global player. It seeks to shed light on how IT develops organically, using their IR as a source. Bourdieu’s theory of practice is utilised to explain the concept of IT and how it is established in the case organisation through publicly available corporate information.

Design/methodology/approach

Video, document/text and interview material are used to investigate the perception and status quo of IT at the case organisation. Data were analysed in two coding stages to derive at the categories/themes that have the most explanatory power regarding the phenomenon under study.

Findings

The study contributes the organisational habitus of handling uncertainty and disruption, which governs the IT and IR initiative and development in the case organisation. Furthermore, it illustrates an empirical example of how an organisation has grown its IT approach over time and has introduced IR as a result of that, as a reflection on the IT approach.

Originality/value

This paper investigates a global organisation, the first provider of an integrated report in their geographical region, and its IT and reporting approach. The findings reflect on the organisational habitus of handling uncertainty and disruption, which leads to IT and ultimately IR. The case organisation constitutes a “natural integrated thinker” in their agile asset-light approach to their business and their integration of stakeholders beyond the organisation. They are the regional vanguard of sustainability and integration, as a result of which they have become one of the few global players of their region.

Keywords

Acknowledgements

This paper forms part of a special section “Case study insights from the implementation of integrated reporting”.

Citation

Al-Htaybat, K. and von Alberti-Alhtaybat, L. (2018), "Integrated thinking leading to integrated reporting: case study insights from a global player", Accounting, Auditing & Accountability Journal, Vol. 31 No. 5, pp. 1435-1460. https://doi.org/10.1108/AAAJ-08-2016-2680

Publisher

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Emerald Publishing Limited

Copyright © 2018, Emerald Publishing Limited