Understanding integrated thinking: evidence from the field, the development of a framework and avenues for future research
ISSN: 2049-372X
Article publication date: 3 August 2021
Issue publication date: 19 August 2021
Abstract
Purpose
This study aims to develop a framework to systematize the emerging literature on integrated thinking and offers empirical insights on how integrated thinking has been practiced within an organization. The paper also introduces the contributions that compose the special issue “exploring integrated thinking in action: theoretical interpretations and evidence from the field” and outlines avenues for future research.
Design/methodology/approach
The paper critically reviews the literature on integrated thinking and proposes a framework that classifies prior studies into three areas, namely, integrated thinking and sustainable strategies; integrating thinking in practice; the concept and measures of integrated thinking. The study also provides an illustration of the ways in which integrated thinking has been adopted by a European energy company to shape and execute its purpose-driven strategy, as well as the benefits that have emerged. The paper uses the framework developed from the literature to introduce the contributions of the special issue and to suggest future research opportunities.
Findings
The study shows that while the literature on integrated thinking is still in its infancy, the evidence emerging from contemporary organizations supports empirical-driven research and stimulates a variety of theoretical and empirical contributions that will enable the academic debate to move forward.
Originality/value
The theoretical and practical insights offered by this study, together with those provided by the papers of this Meditari Accountancy Research special issue, will foster future research on integrated thinking. In particular, the framework developed in this paper may be drawn upon by researchers to plan new research projects on integrated thinking and its adoption within organizations.
Keywords
Acknowledgements
The authors are grateful to Professor Charl de Villiers for his invaluable guidance in preparing this issue, for his constant support and assistance throughout the publication process. They would also like to sincerely thank all the scholars who supported the special issue, by acting as reviewers and by submitting their work.
Citation
Busco, C., Granà, F. and Achilli, G. (2021), "Understanding integrated thinking: evidence from the field, the development of a framework and avenues for future research", Meditari Accountancy Research, Vol. 29 No. 4, pp. 673-690. https://doi.org/10.1108/MEDAR-04-2021-1263
Publisher
:Emerald Publishing Limited
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