How management control systems can enable, constrain, and embed integrated reporting
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Title
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How management control systems can enable, constrain, and embed integrated reporting
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Description
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DATA AVAILABILITY STATEMENT : Data is available from the authors upon request.
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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.
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Open access publishing facilitated by The University of Auckland, as part of the Wiley - The University of Auckland agreement via the Council of Australian University Librarians.
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https://wileyonlinelibrary.com/journal/acfi
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Accounting
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Creator
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Bezuidenhout, Stefanus Cornelius (Stefan)
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De Villiers, Charl Johannes
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Dimes, Ruth
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Date
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2023-10-30T11:03:40Z
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2023-10-30T11:03:40Z
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2023-12
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Type
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Article
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Format
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application/pdf
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application/pdf
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Identifier
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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.
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0810-5391 (print)
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1467-629X (online)
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10.1111/acfi.13092
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http://hdl.handle.net/2263/93110
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Language
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en
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Rights
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© 2023 The Authors. Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Asso-ciation of Australia and New Zealand. This is an open access article under the terms of the Creative Commons Attribution-NonCommercial-NoDerivs License.