Meditari Accountancy Research: Volume 29 Issue 4

Understanding integrated thinking: evidence from the field, the development of a framework and avenues for future research

Cristiano Busco, Fabrizio Granà, Giulia Achilli

This study aims to develop a framework to systematize the emerging literature on integrated thinking and offers empirical insights on how integrated thinking has been practiced…

“Integrated thinking and reporting” towards sustainable business models: a concise bibliometric analysis

Assunta Di Vaio, Theodore Syriopoulos, Federico Alvino, Rosa Palladino

This paper aims to provide a thorough and systematic overview of the academic literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in…

Insights from narrative disclosures regarding integrated thinking in integrated reports in South Africa and Japan

Rayhan Arul, Charl de Villiers, Ruth Dimes

This study aims to provide insights into the poorly understood concept of integrated thinking by comparing and contrasting disclosures related to integrated thinking provided in…

Flows of information and meaning: a vocabulary approach to integrated thinking and reporting

Sonia Quarchioni, Pasquale Ruggiero, Rodolfo Damiano

Integrated reporting (IR) is increasingly becoming a practice useful not only for accountability but also for managerial purposes because of its potential role as a signifying…

Thinking through the integration of corporate reporting: exploring the interplay between integrative and integrated thinking

Nicholas McGuigan, Ellen Haustein, Thomas Kern, Peter Lorson

This paper aims to introduce an analytical focus on an individual’s integrative thinking capacity to further understand integrated thinking within the organisation. Integrated…

Integrated thinking: measuring the unobservable

Irma Malafronte, John Pereira

The purpose of this paper is to add to the growing literature on integrated thinking and reporting by exploring the challenges of measuring integrated thinking in academic…

Developing forward-looking orientation in integrated reporting

Martin H. Kunc, Maria Cleofe Giorgino, Federico Barnabè

According to the “strategic focus and future orientation” principle of the integrated reporting (<IR>) framework, <IR> should provide information useful to support investors in…

How management control systems enable and constrain integrated thinking

Ruth Dimes, Charl de Villiers

This paper aims to examine how management control systems (MCS) can enable and constrain the successful adoption of integrated thinking in an organisation.

Integrated thinking, orchestration of the six capitals and value creation

Roshan Herath, Samanthi Senaratne, Nuwan Gunarathne

This paper aims to explore how the integrated thinking of a chief executive officer (CEO) impacts the management’s orchestration of the six capitals to create value in an…

CEO power and integrated reporting

Isabel-Maria Garcia-Sanchez, Nicola Raimo, Filippo Vitolla

This study aims to analyse the role that the chief executive officer (CEO) has on integrated reporting (IR) adoption and whether this role is moderated by incentives to promote…

Integrated thinking rolls! Stakeholder engagement actions translate integrated thinking into practice

Alain Devalle, Melchior Gromis di Trana, Simona Fiandrino, Demetris Vrontis

This study aims to investigate the approaches to and the actions of integrated thinking (IT) based on stakeholder engagement practices to mitigate the perception of IT as an…

The implementation of sustainability reporting in a small and medium enterprise and the emergence of integrated thinking

Adriana Rossi, Mercedes Luque-Vílchez

This study aims to examine the process through which sustainability is integrated into the organizational practices of accounting.

Integrated processing of sustainability accounting reports: a multi-utility company case study

Francesco Paolone, Alberto Sardi, Enrico Sorano, Alberto Ferraris

Organisations rarely adopted integrated processes for developing sustainability reports, although the literature and the business context recommend them for efficient reporting to…

Accountability for climate change: a research synthesis through the lenses of the integrated thinking approach

Sandro Brunelli, Camilla Falivena, Chiara Carlino, Francesco Venuti

The increasing responsibility of organisations towards society and the environment has inverted the relationship between accounting and accountability, leading to…