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