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

Integrating qualitative system dynamics with accounting practices: The case of integrated reporting and resource mapping
Integrating qualitative system dynamics with accounting practices: The case of integrated reporting and resource mapping
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
Giorgino, Maria Cleofe
4b629ddb-906e-488d-ab05-2c89a4b32e7f
Barnabè, Federico
8b7ce324-1ab4-4a8e-b37e-9b762948e6f5
Kunc, Martin
0b254052-f9f5-49f9-ac0b-148c257ba412
Giorgino, Maria Cleofe
4b629ddb-906e-488d-ab05-2c89a4b32e7f
Barnabè, Federico
8b7ce324-1ab4-4a8e-b37e-9b762948e6f5
Kunc, Martin
0b254052-f9f5-49f9-ac0b-148c257ba412

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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Article_SRBS_Final version for Pure - Accepted Manuscript
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More information

Accepted/In Press date: 28 March 2019
e-pub ahead of print date: 11 July 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
ORCID for Martin Kunc: ORCID iD orcid.org/0000-0002-3411-4052

Catalogue record

Date deposited: 24 Apr 2019 16:30
Last modified: 22 Nov 2019 01:21

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