Integrating qualitative system dynamics with accounting practices: The case of integrated reporting and resource mapping

Giorgino, Maria Cleofe, Barnabè, Federico and Kunc, Martin (2019) Integrating qualitative system dynamics with accounting practices: The case of integrated reporting and resource mapping. Systems Research and Behavioural Science. (doi:10.1002/sres.2602).

Record type: Article

Abstract

The article explores the role of qualitative System Dynamics (SD) in evaluating the information presented in corporate accounting reports. Particularly, this study focuses on a recent corporate report called Integrated Reporting (<IR>), and analyses the <IR> information using a specific qualitative SD technique, resource mapping, in order to visualize the key resources and their connections responsible for the performance of the organization. The study’s contribution is twofold. First, it provides insights on how to apply qualitative SD in the field of management accounting and corporate reporting. Second, it verifies the benefits of combining qualitative SD and corporate reporting tools to develop new knowledge useful to represent and face the dynamic complexity implicit in a business domain.

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