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Integrated thinking as a cultural control?

Author

Listed:
  • John Dumay
  • Tim Dai

Abstract

Purpose - The paper’s purpose is to investigate the concept of integrated thinking as part of the International Integrated Reporting Council’s (IIRC’s) Integrated Reporting ( ) framework. It explores integrated thinking as a cultural control and analyses how it operates. Design/methodology/approach - The paper presents a case study of ResBank (a pseudonym), a small Australian bank, which is participating in the IIRC’s Pilot Programme Business Network. ResBank issued its first integrated report in 2012. Using semi-structured interviews, we examine whether integrated thinking develops as espoused by the IIRC. Findings - In ResBank’s case, we find that the responsible banking culture that was in place prior to joining the Pilot Programme is a stronger cultural control, alongside personnel, results and action controls. The implication for the IIRC is that integrated thinking clashes with the existing organisational culture rather than driving a new organisational culture. Practical implications - If integrated thinking is to prevail, it may become a source of inertia rather than change because it advocates that an entire workforce should think the same way. We also question whether breaking down silos, as advocated by integrated thinking, is necessary across all organisational functions, especially concerning material organisational risks and reputation, because these silos foster independent thinking. Social implications - The problem with the arguments proposed by the IIRC is that they aim at a one-size-fits-all approach. Not every organisation has a disconnection between strategy, governance, past performance and future prospects nor do they all have disconnected departments that need reconnecting. Therefore, a fundamental problem with is that the IIRC argues ‘why’ companies need , not ‘how’ to implement , and especially not ‘how’ to operationalise integrated thinking. Originality/value - The paper is a must-read because it contributes to the growing debate on the benefits of by examining and critiquing an early adopter’s practice.

Suggested Citation

  • John Dumay & Tim Dai, 2017. "Integrated thinking as a cultural control?," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(4), pages 574-604, October.
    • Handle: RePEc:eme:medarp:medar-07-2016-0067
    DOI: 10.1108/MEDAR-07-2016-0067
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    Citations

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    Cited by:

    1. Nerantzidis, Michail & Tampakoudis, Ioannis & She, Chaoyuan, 2024. "Social media in accounting research: A review and future research agenda," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
    2. Silvia Iacuzzi & Rubens Pauluzzo, 2024. "Looking for missing outcomes: accounting for intellectual capital and value creation in ecosystems," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(4), pages 1117-1149, December.
    3. Thomas, Antonio & Scandurra, Giuseppe, 2023. "The transition toward sustainability of airport operators. Evidence from Italy," Journal of Air Transport Management, Elsevier, vol. 112(C).
    4. Syaiful Hifni, 2023. "The Five Reporting Bottom Lines, Implementation of Integrated Reporting Towards Sustainable Development Management Accountability ," GATR Journals afr228, Global Academy of Training and Research (GATR) Enterprise.
    5. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
    6. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
    7. O'Dwyer, Brendan & Humphrey, Chris & Rowbottom, Nick, 2024. "From institutional integration to institutional demise: The disintegration of the International Integrated Reporting Council (IIRC)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    8. Stefan Bezuidenhout & Charl de Villiers & Ruth Dimes, 2023. "How management control systems can enable, constrain, and embed integrated reporting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4251-4273, December.
    9. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
    10. Annalisa Baldissera, 2023. "Sustainability reporting in banks: History of studies and a conceptual framework for thinking about the future by learning from the past," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2385-2405, September.
    11. Federica Balluchi & Barbara Borgato & katia Corsi & Marta Fundoni, 2024. "L?integrazione degli obiettivi di sostenibilit? nei processi di pianificazione strategica: analisi empirica nel contesto italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(2), pages 65-88.

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