Fatores que Favorecem e/ou Limitam o Pensamento Integrado na Prática: Uma análise do Conceito, Incorporação e Benefícios apresentados pela Literatura do Relato Integrado
DOI:
https://doi.org/10.21446/scg_ufrj.v0i0.40777Keywords:
Relato Integrado, Pensamento Integrado, Fatores que Favorecem, Fatores Limitantes.Abstract
O Relato Integrado abrange o ciclo de pensamento e relato integrados, um processo, no qual ambos são reforçados mutuamente. A pesquisa objetiva analisar o conceito, a incorporação e os benefícios do pensamento integrado e identificar os fatores que favorecem e limitam sua ocorrência na prática. Para isso, foi realizada uma pesquisa documental nas bases de periódicos Capes, Emerald Insight, Scielo (Web of Science), Science Direct, Scopus e Willey, com os termos “integrated reporting” e “integrated thinking”, em qualquer campo e sem delimitação temporal, resultando em uma amostra de 45 artigos. Os resultados dos artigos apresentaram divergência em relação ao conceito e incorporação do pensamento integrado. No entanto possibilitaram a elaboração do modelo de conceitualização do pensamento integrado, o qual amplia as discussões sobre o tema e avança com a apresentação de conceitualizações novas e complementares. Foram identificados dez fatores que impulsionam a adoção do pensamento integrado e onze fatores que limitam o pensamento integrado, dos quais formulou-se seis proposições. O estudo contribui com a literatura do Relato Integrado ao identificar os fatores e formular as proposições que podem ser utilizadas por estudos empíricos futuros e com a discussão dos desafios que abrangem o tema. Quanto à contribuição prática, as descobertas do estudo são relevantes, pois apresenta a classificação geral do pensamento integrado e os benefícios proporcionados pela sua adoção, ampliando a compreensão dos gestores quanto aos conceitos do pensamento integrado e com possíveis cenários para o desenvolvimento do relato e do pensamento integrado na prática.
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