+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

Integrative thinking: Theory and practical application

Vol. 26, Iss. 1, JANUARY 2023

Received: 8 September 2022

Received in revised form: 12 December 2022

Accepted: 22 December 2022

Available online: 16 January 2023

Subject Heading: INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

JEL Classification: М42

Pages: 28–51

https://doi.org/10.24891/ia.26.1.28

Mariya A. VAKHRUSHINA Financial University under Government of Russian Federation, Moscow, Russian Federation
MAVahrushina@fa.ru

https://orcid.org/0000-0003-3896-5345

Svetlana D. KATASONOVA Financial University under Government of Russian Federation, Moscow, Russian Federation
191955@edu.fa.ru

https://orcid.org/0000-0002-8426-2977

Subject. This article deals with the issues related to the category of Integrative Thinking, defining its principles and tools.
Objectives. The article aims to substantiate the author-developed interpretation of the content of Integrative Thinking, assess the best practices of applying integrative thinking in the preparation of integrated reports by foreign companies, identify problems that impede this process in Russian realities, and propose ways to solve them.
Methods. For the study, we used a systems approach, comparison, systematization, generalization, and a historical analysis.
Results. The article offers an author-developed definition of integrative thinking, identifies the practical advantages of its application when preparing non-financial reporting, identifies barriers to the introduction of integrative thinking into the practice of Russian companies, and suggests ways to overcome them.
Conclusions. Integrative thinking should not be limited to integrated reporting only, but should be extended to prepare and include sustainability reports in all their forms. The results of the study can be used to disseminate the practice of applying integrative thinking in the preparation of non-financial reporting among Russian companies.

Keywords: non-financial reporting, integrative thinking, principles of integrative thinking, sustainable development, integrated reporting, managerial accounting

References:

  1. Senatorova E.A. [Non-financial reporting: International context, Russian practice]. Korporativnye finansy = Journal of Corporate Finance Research, 2018, vol. 12, no. 3, pp. 80–92. (In Russ.) URL: Link
  2. Stueckelberger Ch. [Integrated reporting as a key innovation in ethical management thinking]. Ekonomicheskie strategii = Economic Strategies, 2017, vol. 19, no. 6, pp. 194–200. (In Russ.) URL: Link
  3. Eremeeva O.S. [The competence of integrated thinking of an accountant in the educational process at the university]. Auditorskie vedomosti = Audit Journal, 2018, no. 1, pp. 104–109. (In Russ.)
  4. Eremeeva O.S. [Principles of integrated thinking in the information support of small village development management]. Nauchnye issledovaniya i razrabotki. Ekonomika, 2021, vol. 9, no. 4, pp. 64–68. (In Russ.) URL: Link
  5. Malinovskaya N.V., Malinovskii M.D. [International trends in the development of integrated reporting]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2018, vol. 21, iss. 3, pp. 332–343. (In Russ.) URL: Link
  6. Kondrashova O.R. [Integrated reporting in the management accounting system]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2018, vol. 21, iss. 1, pp. 17–29. (In Russ.) URL: Link
  7. Bogataya I.N. [Research of the practice of using integrated thinking in the formation of corporate reporting]. Intellekt. Innovatsii. Investitsii = Intellect. Innovations. Investments, 2022, vol. 4, pp. 10–25. (In Russ.) URL: Link
  8. Solonenko A.A., Alenkina A.A. [Inclusive approach to the composition of integrated accountability]. Vestnik Astrakhanskogo gosudarstvennogo tekhnicheskogo universiteta. Seriya: Ekonomika = Vestnik of Astrakhan State Technical University. Series: Economics, 2017, no. 4, pp. 137–144. (In Russ.) URL: Link

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 26, Iss. 1
January 2023

Archive