Purpose

This paper aims to introduce an analytical focus on an individual’s integrative thinking capacity to further understand integrated thinking within the organisation. Integrated thinking is an elusive concept, gaining in prominence through its use by the International Integrated Reporting Council (IIRC), without specific guidance or a commonly understood framework. To date, the academic debate on integrated thinking addresses the organisational level only. However, thinking is a process occurring within the mind of an individual and therefore the prerequisites for integrated thinking at the individual level needs to be considered. Critical reflection is, therefore, provided on the interplay between integrative and integrated thinking.

Design/methodology/approach

This paper draws on conceptual systems theory and case site analysis to reflect how integrative thinking can be encouraged and supported within the individual and how integrated thinking can hence be fostered within organisations.

Findings

The paper analyses and discusses four sites of integrative thinking: the Athenian democracy; the Minangkabau community; the Quakers and consensus decision-making; and the Apis Mellifera and the hive mind. The findings from these different sites illustrate that integrative thinking can be supported by specific structural, organisational and individual contexts and stimuli.

Originality/value

Extending the context of integrated thinking analysis outside of the organisation and analysing these sites through components of integrative thought, this article provides further insights into how integrated thinking can be fostered within different organisations. The implications of these findings for accounting and professional institutions, organisations and the ongoing professional development of accountants are discussed.

中文翻译：

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通过企业报告的整合思考：探索整合思维与整合思维之间的相互作用

目的

本文旨在引入对个人综合思维能力的分析重点，以进一步了解组织内的综合思维。综合思维是一个难以捉摸的概念，在没有具体指导或普遍理解的框架的情况下，通过国际综合报告委员会 (IIRC) 的使用而日益突出。迄今为止，关于整合思维的学术争论只针对组织层面。然而，思考是发生在个人头脑中的过程，因此需要考虑在个人层面进行综合思考的先决条件。因此，对综合思维和综合思维之间的相互作用进行了批判性反思。

设计/方法/方法

本文借鉴概念系统理论和案例现场分析，以反映如何在个人内部鼓励和支持整合思维，以及如何在组织内培养整合思维。

发现

本文分析和讨论了整合思维的四个场所：雅典民主；米南加保社区；贵格会和共识决策；还有蜜蜂和蜂巢思维。这些不同站点的研究结果表明，特定的结构、组织和个人环境和刺激可以支持整合思维。

原创性/价值

将整合思维分析的背景扩展到组织之外，并通过整合思维的组成部分分析这些网站，本文提供了对如何在不同组织内培养整合思维的进一步见解。讨论了这些发现对会计和专业机构、组织以及会计师持续专业发展的影响。