Integrated thinking and organisational integration: a systems theory perspective

Elda du Toit

Meditari Accountancy Research, 2026, vol. 34, issue 7, 579-599

Abstract: PurposeIntegrated thinking is widely presented as the foundation of integrated reporting and multi-capital value creation. Despite its prominence, the construct remains conceptually ambiguous and is often inferred from reporting outputs rather than theoretically specified as an organisational phenomenon. This paper aims to address this gap by developing a coherent theoretical explanation of integrated thinking and clarifying its ontological status within organisations.Design/methodology/approachThe study adopts a conceptual research design grounded in general systems theory. Drawing on the integrated reporting and organisational theory literature, the paper conceptualises organisations as open systems and develops a framework that positions integrated thinking as an organisational capability embedded in transformation processes that connect inputs, organisational mechanisms, outputs and feedback loops.FindingsThe paper reconceptualises integrated thinking as a system capability through which interdependencies among capitals, functions and time horizons are recognised, evaluated and continuously adapted through feedback. The proposed framework specifies organisational mechanisms that enable integration, including strategy formation, risk management, management control, performance measurement and governance. By distinguishing organisational processes from reporting artefacts, the framework explains recurring empirical patterns observed in the integrated reporting literature, such as symbolic adoption, selective integration and the decoupling between disclosure and internal decision-making.Originality/valueWhile prior research has recognised integrated thinking as embedded in organisational practices and decision-making processes, this study develops a formal systems-theoretical conceptualisation of integrated thinking as an organisational capability. By specifying the architecture, transformation mechanisms and feedback loops through which multi-capital integration is enacted and sustained, the paper advances theoretical development in integrated reporting and provides a framework for future empirical research.

Keywords: Integrated thinking; Integrated reporting; Systems theory; Organisational capability (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-03-2026-3775

DOI: 10.1108/MEDAR-03-2026-3775

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