Purpose – Integrated reporting (IR) is increasingly becoming a practice useful not only for accountability butalso for managerial purposes because of its potential role as a signifying practice for integrated thinking (IT). Inthis perspective, this paper aims to explore which of the objects that are represented in integrated reports providemateriality and common understanding to the concept of IT for its effective implementation within organizations.Design/methodology/approach – This paper is based on a vocabulary approach for interpreting thetexts of integrated reports as systems of words that are able to provide meaning for a common understandingof the concept of IT. In particular, by focusing on words and their relationships, the authors combine textualanalysis and network text analysis to examine the structure of meaning embedded in the texts of integratedreports of five organizations, which serve as empirical cases for analysis during the period 2012-2018.Findings – The concept of IT is dynamic in its meaning since in integrated reports it is represented byreferring to different objects, in the case different types of capital (i.e. financial, human, social-relational,process, organizational and commercial), which are related to each other while following different paths overtime. The dynamic nature of the meaning of IT affects the semantic orientation of the reports in a mutualrelationship between IT (which conveys flows of information within the reports) and integrated reports(through which flows of meaning are made visible).Originality/value – This paper opens the way to a linguistic approach for analyzing the different conceptsrelated to IT to make them meaningful in creating (at least temporarily) a common understanding, as well asfacilitating coordination within organizations and between organizations and their environment.
|Number of pages||35|
|Journal||Meditari Accountancy Research|
|Publication status||Published - 2020|
All Science Journal Classification (ASJC) codes