A review of integrated thinking research in developed and developing economies

Abstract

Purpose: This paper assesses the state and development of integrated thinking research in selected developed and developing economies by providing a “stock taking” of the literature included in the Scopus Database based on filtered criteria. Design/methodology/approach: A search was performed on the Scopus Database and all sources containing “integrated thinking” in the title, abstract, or keywords were extracted. A total of 98 sources from 2011–2021 are analysed. These are coded with the support of a content analysis and a bibliometric analysis to determine research objectives and methods, affiliations, the locus of enquiry and epistemological perspectives. Findings: There is a steady increase in attention devoted to integrated thinking research. The earliest studies were concerned primarily with the type of extra-financial information being included in an organisation's reports. This has given way to studies concerned with the operationalisation of integrated thinking. The current research has predominantly focussed on non-positivist epistemologies at the macro- and meso-levels with limited research undertaken at organisational levels. Practical implications: Research on integrated thinking is particularly relevant in the context of developing economies where integrated thinking can be used as a means to value-creation, sustainable development and stakeholder inclusivity. Social implications: This paper provides a useful reference for practitioners, academics and journal editors interested in the development of integrated thinking research. Originality/value: This paper highlights the need for more active research on integrated thinking and reporting in developing economies because much of what has been published to date comes from developed nations. This paper provides an overview of the state of integrated thinking research and presents important areas for future research.