Integrated Reporting and Control: Bridging Technical, Organizational and Behavioural Domains

Beskrivning

The 2007/08 post financial crisis era is one in which a broader public debate continues to intensify, calling for increasing accountability and transparency in the relationships between business, investors and society. The accounting profession, together with decision-makers, investors, regulators and standard setters are collectively engaged in discussing how to improve the influence, relevance, trust and value of accounting information. In this space interest has grown among practitioners and academics in exploring the relationships between, as well as the potential to, integrate risk management, management control and financial accounting concepts. From a practitioner perspective this interest is driven in an effort to create integrated thinking and integrated reporting so that efficiency and performance gains can be realized, and value creation enhanced at the organizational level.

While researchers have made various efforts to explain how different integrating mechanisms influence risk management, management control and more recently financial accounting concepts, much of that focus has been on structures rather than actors, providing limited insights into the coordination of strategic and operational decision-making.

The aim of this programme therefore is to increase our understanding of these important interrelated concepts, by examining how and why different integrating dimensions (technical, organizational and, cognitive) which capture both structures and actors, individually and collectively influence coordination in organizations.

Relaterade publikationer

Crawford, J., & Jabbour, M. (2024). The relationship between enterprise risk management and managerial judgement in decision‐making: A systematic literature review. International Journal of Management Reviews: IJMR, 26(1), 110–136. https://doi.org/10.1111/ijmr.12337

Crawford, J. & Nilsson, F. (2022) Integrating ESG risks into control and reporting: Evidence from practice in Sweden. In Rana, T., Lowe, A., Svanberg, J. & Öhman, P. (Eds.) Handbook of Big Data and Analytics in Accounting and Auditing. Singapore: Springer Nature.

Crawford, J. & Nilsson, F. (2021) Enterprise risk management in Sweden. In Maffei, M. (Ed.) Enterprise Risk Management in Europe. Bingley: Emerald Publishing, pp. 211-226.