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A management control systems approach to integrated reporting
Thesis (PhD (Accounting Science))--University of Pretoria, 2021.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2022
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| _version_ | 1867613522039406592 |
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| access_status_str | Open Access |
| author2 | De Villiers, Charl Johannes |
| author_browse | De Villiers, Charl Johannes |
| author_facet | De Villiers, Charl Johannes |
| collection | Thesis |
| dc_rights_str_mv | © 2021 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Thesis (PhD (Accounting Science))--University of Pretoria, 2021. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/88644 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:28.861Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2022 |
| publishDateRange | 2022 |
| publishDateSort | 2022 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/88644 A management control systems approach to integrated reporting De Villiers, Charl Johannes stefan.bezuidenhout@up.ac.za Bezuidenhout, Stefanus Cornelius (Stefan) UCTD Management Accounting Accounting Integrated Reporting Management Control Systems Strategy Corporate Governance Strategy and Performance Management Economic and management sciences theses SDG-12 Economic and management sciences theses SDG-16 Thesis (PhD (Accounting Science))--University of Pretoria, 2021. Integrated reporting is a process based on integrated thinking which results in the periodic publication of an integrated report by an organisation. An integrated report is a report to stakeholders on the strategy, performance and activities of an organisation presented in a manner that allows stakeholders to assess the ability of the organisation to create and sustain value over time. According to prior literature, a good quality integrated report has various benefits, although the preparation of the report can be challenging. Management Control Systems (MCSs) could enhance the organisation’s ability to prepare a good quality integrated report, however, it is unclear how MCSs support the processes required to prepare an integrated report. This research is motivated by literature which encourages further investigation into the interaction between MCSs and integrated reporting. This research provides case study evidence from a single case study of a South African telecommunications company, to gain a better understanding of how MCSs facilitate the preparation of an integrated report. This study uses a theoretical framework on MCSs that separates managerial intentions for controls from employee perceptions of controls. The study is embedded in the interpretive paradigm, acknowledging that a manager’s reality is socially constructed, and therefore explores how those who work with integrated reporting understand and interpret the role of MCSs in the integrated reporting process. The empirical data for the study comprises in-depth semi-structured interviews with employees and documentary evidence available from the case site. The findings of this research reveal that strategy is used as a MCS in the integrated reporting process. Strategic boundary controls, such as open-plan offices, and operational boundary controls, such as organisational culture, facilitate the preparation process of the integrated report. Operational performance controls, such as the performance management system, and strategic performance controls, such as the strategy planning process, further facilitate the preparation process of the integrated report. The significance of this qualitative study is that it provides an understanding of how strategy and the MCSs associated with strategy, support the integrated reporting process. This study gains an understanding of the role of MCSs in the preparation process of an integrated report. Furthermore, this study contributes to existing literature regarding the use of MCSs in the preparation of the integrated report. This research also enables companies to have a better understanding of the whole concept of integrated reporting through the investigation of the underlying relationships with MCSs. cb2026 Accounting PhD (Accounting Science) Unrestricted SDG-12: Responsible consumption and production SDG-16: Peace, justice and strong institutions 2022-12-06T10:54:33Z 2022-12-06T10:54:33Z 2022 2021 Thesis * A2022 https://repository.up.ac.za/handle/2263/88644 en © 2021 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Management Accounting Accounting Integrated Reporting Management Control Systems Strategy Corporate Governance Strategy and Performance Management Economic and management sciences theses SDG-12 Economic and management sciences theses SDG-16 A management control systems approach to integrated reporting |
| title | A management control systems approach to integrated reporting |
| title_full | A management control systems approach to integrated reporting |
| title_fullStr | A management control systems approach to integrated reporting |
| title_full_unstemmed | A management control systems approach to integrated reporting |
| title_short | A management control systems approach to integrated reporting |
| title_sort | management control systems approach to integrated reporting |
| topic | UCTD Management Accounting Accounting Integrated Reporting Management Control Systems Strategy Corporate Governance Strategy and Performance Management Economic and management sciences theses SDG-12 Economic and management sciences theses SDG-16 |
| url | https://repository.up.ac.za/handle/2263/88644 |