发达经济体与发展中经济体综合思维研究综述

IF 3.2 Q1 BUSINESS, FINANCE
Dusan Ecim, W. Maroun
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引用次数: 6

摘要

本文通过对Scopus数据库中包含的基于过滤标准的文献进行“盘点”,评估了选定的发达经济体和发展中经济体整合思维研究的现状和发展。在Scopus数据库中进行检索,提取标题、摘要或关键词中包含“integrated thinking”的所有来源。从2011年到2021年共分析了98个来源。这些都是在内容分析和文献计量分析的支持下编码的,以确定研究目标和方法、隶属关系、调查的轨迹和认识论的观点。研究结果对综合思维研究的关注正在稳步增加。最早的研究主要关注组织报告中包含的财务外信息的类型。这已经让位于对综合思维的操作化的研究。目前的研究主要集中在宏观和中观层面的非实证主义认识论上,在组织层面的研究有限。实践意义综合思维研究在发展中经济体的背景下尤为重要,在发展中经济体中,综合思维可以作为价值创造、可持续发展和利益相关者包容的手段。社会意义本文为关注整合思维研究发展的实践者、学者和期刊编辑提供了有益的参考。原创性/价值这篇论文强调了对发展中经济体的综合思维和报道进行更积极研究的必要性,因为迄今为止发表的许多文章都来自发达国家。本文概述了整合思维的研究现状,并提出了未来研究的重点领域。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A review of integrated thinking research in developed and developing economies
PurposeThis 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/approachA 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.FindingsThere 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 implicationsResearch 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 implicationsThis paper provides a useful reference for practitioners, academics and journal editors interested in the development of integrated thinking research.Originality/valueThis 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.
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来源期刊
CiteScore
5.80
自引率
13.00%
发文量
38
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