volume 31, issue 2, P228-248 2016
DOI: 10.1108/maj-10-2015-1253
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Judy Oliver, Gillian Vesty, Albie Brooks

Abstract: Purpose – The purpose of this paper is to offer theoretical and practical insights on the ways in which integrated thinking is observed in practice. Integrated thinking is linked to integrated reporting, and described as an attribute or capacity for senior management to constructively manage tensions between the multiple capitals (manufactured, intellectual, human, natural, social and relationship as well as financial capital) in strategy, resource allocation, performance measur…

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