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Integrating qualitative System Dynamics with accounting practices:: the case of Resource Mapping and Integrated Reporting

Integrating qualitative System Dynamics with accounting practices:: the case of Resource Mapping and Integrated Reporting
Integrating qualitative System Dynamics with accounting practices:: the case of Resource Mapping and Integrated Reporting
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.
1092-7026
Barnabè, Federico
8b7ce324-1ab4-4a8e-b37e-9b762948e6f5
Giorgino, Maria Cleofe
4b629ddb-906e-488d-ab05-2c89a4b32e7f
Kunc, Martin
0b254052-f9f5-49f9-ac0b-148c257ba412
Barnabè, Federico
8b7ce324-1ab4-4a8e-b37e-9b762948e6f5
Giorgino, Maria Cleofe
4b629ddb-906e-488d-ab05-2c89a4b32e7f
Kunc, Martin
0b254052-f9f5-49f9-ac0b-148c257ba412

Barnabè, Federico, Giorgino, Maria Cleofe and Kunc, Martin (2019) Integrating qualitative System Dynamics with accounting practices:: the case of Resource Mapping and Integrated Reporting. Systems Research and Behavioural Science. (In Press)

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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Article_SRBS_Final version for Pure - Accepted Manuscript
Restricted to Repository staff only until 28 May 2021.
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More information

Accepted/In Press date: 28 March 2019

Identifiers

Local EPrints ID: 430283
URI: https://eprints.soton.ac.uk/id/eprint/430283
ISSN: 1092-7026
PURE UUID: ccdaa39a-9127-4066-8d4c-85f48c882c5c

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Date deposited: 24 Apr 2019 16:30
Last modified: 24 Apr 2019 16:30

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