How management control systems can enable, constrain, and embed integrated reporting

Loading...
Thumbnail Image

Authors

Bezuidenhout, Stefanus Cornelius (Stefan)
De Villiers, Charl Johannes
Dimes, Ruth

Journal Title

Journal ISSN

Volume Title

Publisher

Wiley

Abstract

This study examines how management control systems (MCSs) may enable, constrain and embed the integrated reporting process within organisations. We analyse in-depth, semi-structured interview evidence using Tessier and Otley's MCS framework and institutional work. We find that organisational culture, clear responsibilities and ongoing stakeholder dialogue support the development of an integrated reporting process. In addition, an ongoing multi-stage process with regular stakeholder interaction helps to embed the integrated reporting process. Our paper provides comprehensive detail about the MCS associated with the process for preparing an integrated report that will be of interest to current integrated reporting (IR) practitioners and organisations considering adopting IR.

Description

DATA AVAILABILITY STATEMENT : Data is available from the authors upon request.

Keywords

Institutionalisation, Integrated reporting, Management control system (MCS)

Sustainable Development Goals

Citation

Bezuidenhout, S., De Villiers, C. & Dimes, R. (2023) How management control systems can enable, constrain, and embed integrated reporting. Accounting & Finance, 63, 4251–4273. Available from: https://doi.org/10.1111/acfi.13092.