0000000000020143

AUTHOR

Pasquale Ruggiero

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Flows of information and meaning: a vocabulary approach to integrated thinking and reporting

2020

PurposeIntegrated reporting (IR) is increasingly becoming a practice useful not only for accountability but also for managerial purposes because of its potential role as a signifying practice for integrated thinking (IT). In this perspective, this paper aims to explore which of the objects that are represented in integrated reports provide materiality and common understanding to the concept of IT for its effective implementation within organizations.Design/methodology/approachThis paper is based on a vocabulary approach for interpreting the texts of integrated reports as systems of words that are able to provide meaning for a common understanding of the concept of IT. In particular, by focu…

VocabularyIntegrated thinkingComputer scienceProcess (engineering)media_common.quotation_subjectEconomics Econometrics and Finance (miscellaneous)AccountingSettore SECS-P/07 - Economia AziendaleAccounting0502 economics and businessTextual analysisMeaning (existential)Integrative thinkingmedia_commonStructure (mathematical logic)Materiality (auditing)Network text analysisbusiness.industry05 social sciences050201 accountingIntegrated reportingData scienceVocabulariesAccountabilityIntegrated reportingbusinessVocabularies Textual analysis Integrated reporting Integrated thinking Network text analysis050203 business & managementMeditari Accountancy Research
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