Abstract Purpose – This paper addresses the urgent need for new approaches and systems of accountability to tackle grand challenges such as climate change, resource scarcity, and inequalities. It explores the role of accounting and accountability practices, as well as the actions of academics, through the lens of Integrated Thinking. Design/methodology/approach – The paper employs the three-stage critical framework of Alvesson and Deetz (2000), which includes insight, critique and transformative redefinition. It reviews the current literature on grand challenges and Integrated Thinking, extending the conceptual framework proposed by Grana a et al. (2025). It critically reflects on the contributions to this AAAJ Special Issue in the context of Integrated Thinking, suggesting future research directions and actions. Findings – The study highlights the potential of Integrated Thinking to improve connectivity and collaboration across organisational, societal and intertemporal boundaries to drive meaningful change in addressing grand challenges. It emphasises the importance of considering multiple perspectives and integrating various domains of knowledge to make informed decisions that prioritise the whole over its constituent parts. The study proposes that Integrated Thinking may help in developing a virtuous “loop” across organisational, disciplinary and contextual boundaries. Originality/value – This paper extends the framework proposed by Grana et al. (2025) to incorporate Integrated Thinking, offering a new perspective on how accounting and accountability practices can address grand challenges. The paper provides a call to action for accounting academics, proposing future research directions and reflections to promote Integrated Thinking across research, teaching, and service activities.

Dimes, Ruth; Granà, Fabrizio; Busco, Cristiano; De Villiers, Charl. (2025). Integrated Thinking to address social and environmental grand challenges. ACCOUNTING, AUDITING & ACCOUNTABILITY JOURNAL, (ISSN: 1758-4205), 38:7, 1725-1745. Doi: 10.1108/AAAJ-06-2025-8104.

Integrated Thinking to address social and environmental grand challenges

Fabrizio Granà;Cristiano Busco;
2025

Abstract

Abstract Purpose – This paper addresses the urgent need for new approaches and systems of accountability to tackle grand challenges such as climate change, resource scarcity, and inequalities. It explores the role of accounting and accountability practices, as well as the actions of academics, through the lens of Integrated Thinking. Design/methodology/approach – The paper employs the three-stage critical framework of Alvesson and Deetz (2000), which includes insight, critique and transformative redefinition. It reviews the current literature on grand challenges and Integrated Thinking, extending the conceptual framework proposed by Grana a et al. (2025). It critically reflects on the contributions to this AAAJ Special Issue in the context of Integrated Thinking, suggesting future research directions and actions. Findings – The study highlights the potential of Integrated Thinking to improve connectivity and collaboration across organisational, societal and intertemporal boundaries to drive meaningful change in addressing grand challenges. It emphasises the importance of considering multiple perspectives and integrating various domains of knowledge to make informed decisions that prioritise the whole over its constituent parts. The study proposes that Integrated Thinking may help in developing a virtuous “loop” across organisational, disciplinary and contextual boundaries. Originality/value – This paper extends the framework proposed by Grana et al. (2025) to incorporate Integrated Thinking, offering a new perspective on how accounting and accountability practices can address grand challenges. The paper provides a call to action for accounting academics, proposing future research directions and reflections to promote Integrated Thinking across research, teaching, and service activities.
2025
Integrated Thinking, Connectivity, Accounting, Accountability, Grand challenges
Dimes, Ruth; Granà, Fabrizio; Busco, Cristiano; De Villiers, Charl. (2025). Integrated Thinking to address social and environmental grand challenges. ACCOUNTING, AUDITING & ACCOUNTABILITY JOURNAL, (ISSN: 1758-4205), 38:7, 1725-1745. Doi: 10.1108/AAAJ-06-2025-8104.
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