Search Results - subject:"Integrated thinking"

Components of integrated thinking : evidence from South African listed companies

Ecim, Dusan - In: South African journal of business management 55 (2024) 1, pp. 1-16

Purpose: This article explores three components that need to be addressed as part of an integrated thinking strategy … and provides evidence on the state of integrated thinking application in a developing economy. Design …/methodology/approach: The levels of integrated thinking among South African listed companies are obtained using an integrated thinking tool …

Persistent link: https://www.econbiz.de/10015196532

Understanding multiple accountability logics within corporate governance policy discourse : resistance, compromise, or selective coupling?

Safari, Maryam; Parker, Lee David - In: The European accounting review 33 (2024) 4, pp. 1467-1496

Persistent link: https://www.econbiz.de/10015052520

Hallmarks of Integrated Thinking

Dimes, Ruth; De Villiers, Charl - In: The British accounting review 56 (2024) 1, pp. 1-26

Persistent link: https://www.econbiz.de/10015062060

Barriers to the development of integrated thinking skills of prospective chartered accountants

Toit, Erica du; Marx, Ben; Smith, Rozanne J. - In: South African journal of economic and management sciences 27 (2024) 1, pp. 1-11

Persistent link: https://www.econbiz.de/10015046058

A STRUCTURED LITERATURE REVIEW ON NEW ACCOUNTING PARADIGMS

Mihaela, Ciula (Man) Adriana - 2023

the accounting profession: digitalisation, integrated thinking and globalisation. With this study we aimed to analyse the …

Persistent link: https://www.econbiz.de/10014291529

Disclosing value creation in integrated reports according to the six capitals: a holistic approach for a holistic instrument

Pigatto, Giacomo; Cinquini, Lino; Tenucci, Andrea; … - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 7, pp. 90-123

Purpose This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors examined the quality of the disclosures made in integrated reports by measuring the level to which the six...

Persistent link: https://www.econbiz.de/10015006323

The role of integrated thinking in corporate governance during the COVID-19 crisis: perspectives from South Africa

Myeza, Lindani; Ecim, Dusan; Maroun, Warren - In: Journal of Public Budgeting, Accounting & Financial … 35 (2023) 6, pp. 52-77

Purpose This study aims to examine how integrated thinking principles can be used to assist those charged with … analysis of academic articles including “corporate governance”, “integrated thinking” and “crisis” as a keyword. This … corporate governance specialists to obtain insights into using integrated thinking in corporate governance during a crisis …

Persistent link: https://www.econbiz.de/10014895139

Connectivity in integrated report : a systematic literature review

Roslan, Nurfarahin; Norman Mohd Saleh - In: Asian journal of accounting & governance 20 (2023), pp. 1-18

Persistent link: https://www.econbiz.de/10014555657

Integrated reporting : exploring supervisory board members' perspectives on the motives, drivers and benefits

Graaff, Brigitte de; Steens, Bert - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 191-225

Persistent link: https://www.econbiz.de/10014325385

A review of integrated thinking research in developed and developing economies

Ecim, Dusan; Maroun, Warren - In: Journal of accounting in emerging economies : JAEE 13 (2023) 3, pp. 589-612

Persistent link: https://www.econbiz.de/10014311744