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

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  • Stefan Bezuidenhout
  • Charl de Villiers
  • Ruth Dimes

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.

Suggested Citation

  • Stefan Bezuidenhout & Charl de Villiers & Ruth Dimes, 2023. "How management control systems can enable, constrain, and embed integrated reporting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4251-4273, December.
    • Handle: RePEc:bla:acctfi:v:63:y:2023:i:4:p:4251-4273
    DOI: 10.1111/acfi.13092
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    References listed on IDEAS

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