Ana-Carolina BĂRBIERU, Svetlana MIHAILA, Galina BĂDICU, Anatol GRAUR


The goal of this research is to elucidate the idea of integrated thinking, which was introduced in the Integrated Reporting (IR) initiative for the disclosure of non-financial data, because it has not been thoroughly studied and there is no consensus on its meaning. The literature on integrated thinking is thoroughly examined in this study combining the two bibliometric indices: Elsevier’s Scopus and Clarivate Analytics’ Web of Science databases. The databases on the issue have a high level of complementarity, according to our searches. Their combined use has allowed us to track the volume and impact of studies on the issue in great detail. The main countries, publications, authors, articles, intellectual foundations, and themes are all identified. We also mapped the networks of co-authorship, co-citations, and co-keywords in integrated thinking research using Bibliometrix..


integrated thinking, integrated reporting; bibliometrics; research directions.


Cosmulese, C. G., Socoliuc, M., Ciubotariu, M. S., Mihaila, S., & Grosu, V. (2019). An empirical analysis of stakeholders’ expectations and integrated reporting quality. Economic research-Ekonomska istraživanja, 32(1), 3963-3986.

Ispas, A., Saragea, A. (2011) Evaluating the image of tourism destinations. The case of the autonomous community of the Canary Islands, Journal of Tourism, no.12, pp.5-12.

Powers T.F. (1993), A Look Back, A Look Ahead, Journal of Hospitality & Tourism Research, 17(1), pp.1-14.

Abeysekera, I. (2013). A template for integrated reporting. Journal of Intellectual Capital, 14(2), 227-245.

Ahmed Haji, A., & Hossain, D. M. (2016). Exploring the implications of integrated reporting on organisational reporting practice. Qualitative Research in Accounting & Management, 13(4), 415-444.

Dumay, J., Bernardi, C., Guthrie, J. & Demartini, P. (2016). Integrated reporting: A structured literature review. Accounting Forum, 40(3), 166-185.

Dumay, J., & Dai, T. (2017). Integrated thinking as a cultural control? Meditari Accountancy Research, 25(4), 574-604.

Eccles, R. G., & Krzus, M. P. (2010). One report: Integrated reporting for a sustainable strategy. John Wiley & Sons.

Feng, T., Cummings, L. & Tweedie, D. (2017). Exploring integrated thinking in integrated reporting – An exploratory study in Australia, Journal of Intellectual Capital, 18(2), 330-353.

IFAC International Federation of Accountants (2015). Creating Value with Integrated Thinking. Available online at:

IIRC International Integrated Reporting Council (2013). International <> Framework, Available online at:

IIRC International Integrated Reporting Council (2016). Creating Value The cyclical power of integrated thinking and reporting, Available online at:

Jensen, J. C., & Berg, N. (2012). Determinants of traditional sustainability reporting versus integrated reporting. An institutionalist approach. Business Strategy and the Environment, 21(5), 299-316.

Manes-Rossi, F., Nicolo, G., & Orelli, R. L. (2017). Reshaping Risk Disclosure through Integrated Reporting: Evidence from Italian Early Adopters. International Journal of Business and Management, 12(10), 11.

Melloni, G. (2015). Intellectual capital disclosure in integrated reporting: an impression management analysis. Journal of Intellectual Capital, 16(3), 661-680.

Moolman, J., Oberholzer, M. & Steyn, M. (2016). The effect of integrated reporting on integrated thinking between risk, opportunity and strategy and the disclosure of risks and opportunities. Southern African Business Review, 20(1), 600-627.

Oliver, J., Vesty, G., & Brooks, A. (2016). Conceptualising integrated thinking in practice. Managerial Auditing Journal, 31(2), 228-248.

Ruiz-Lozano, M. & Tirado-Valencia, P. (2016). Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative. Spanish Accounting Review-Revista de Contabilidad, 19(2), 252-260.

SAICA South Africa Institute of Chartered Accountants (2015). Integrated Thinking. An exploratory Survey. Available online at: ape.pdf

Stent, W. & Dowler, T. (2015). Early assessments of the gap between integrated reporting and current corporate reporting. Meditari Accountancy Research, 23(1), 92117.

Socoliuc, M., Cosmulese, C. G., Ciubotariu, M. S., Mihaila, S., Arion, I. D., & Grosu, V. (2020). Sustainability reporting as a mixture of CSR and sustainable development. A model for micro-enterprises within the romanian forestry sector. Sustainability, 12(2), 603.

Stubbs, W. & Higgins, C. (2014). Integrated reporting and internal mechanisms of change. Accounting, Auditing & Accountability Journal, 27(7), 1068-1089.

Svetlana, M., Simona-Maria, T., Veronica, G., & Cristina, T. (2020, July). Integrated Reporting–An Influencing Factor on the Solvency and Liquidity of a Company and Its Role in the Managerial Decision-Making Process. In International Conference on Management Science and Engineering Management (pp. 783-794). Springer, Cham.

Full Text: PDF

Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.