...Valerie Sydry; Steve Kennedy; Paolo Perego Purpose This study aims to provide insights into the role of Integrated Reporting () as an internal mechanism of organisational change. Design/methodology/approach This exploratory study employs an inductive and grounded approach into how...

... growing visibility in practice, whether delivers substantive organisational change remains contested. Although the framework aspires to embed sustainability and long-term value into corporate decision-making, empirical studies suggest that its effects are largely incremental and context...

...Venkateshwaran Narayanan; Gordon Boyce Purpose The purpose of this paper is to examine the role of management control systems (MCS) in organisational change towards sustainability. In particular, it examines the extent to which MCS may be instrumental in transformative organisational change...

... et al., 2016) which may, in turn, promote a broader conception of “value” by the case entity. In terms of Laughlin’s (1991) model of organisational change, the board of directors’ decision to adopt the IIRC’s framework is interpreted as an external shock. This is because integrated...

...Emilio Passetti; Lino Cinquini; Andrea Tenucci Purpose The purpose of this paper is to investigate to what extent the implementation of internal environmental management and voluntary environmental information is related to organisational change. Design/methodology/approach Organisational...

... reporting mechanisms and Laughlin's (1991) model of organisational change. Laughlin (1991) investigated pathways of organisational change in response to external environmental “jolts” (see Table I). He conceptualised organisations as consisting of three components, two intangible and one...

... Publishing Limited 2014 Organisational change Higher education Institutions Stakeholder engagement Accounting for sustainable development Social accountability Higher education institutions (HEIs) are organisational forms with which many readers of this special section will be intimately...