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Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective

Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective
Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective

The article builds on the current debate on how accounting tools can assist top management teams to manage their resources, while communicating a variety of data and information about value creation to their stakeholders. Within this debate, the study focuses on a recent tool for corporate reporting, the Integrated Reporting (〈IR〉), and investigates its utility to support the development of a holistic model for managing strategic resources to create value. To operationalize the 〈IR〉 according to this perspective, the article combines 〈IR〉 with the Dynamic Resource-Based View (DRBV) of the firm on the basis of their common idea that strategic resources are interconnected and have to be managed with the collaboration of all stakeholders in order to inform governance actions and create value with a holistic perspective. For the two case studies analyzed, the information provided by the two organizations’ 〈IR〉 is specifically organized and re-framed using “resource mapping”, which is a DRBV-based visual and analytical technique representing the causal relationships between resources and governance actions. In this way, we not only aim to re-organize and visualize existing information into a new form, but we also expect to describe and communicate the dominant logic in the business and the leverage points where the value creation process lies, supporting the usefulness of Integrated Reporting as a management and governance tool.

Dynamic resource based view, Integrated reporting, Management and governance tool, Resource mapping, Value creation
1385-3457
537-575
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) Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective. Journal of Management & Governance, 23 (2), 537-575. (doi:10.1007/s10997-019-09467-z).

Record type: Article

Abstract

The article builds on the current debate on how accounting tools can assist top management teams to manage their resources, while communicating a variety of data and information about value creation to their stakeholders. Within this debate, the study focuses on a recent tool for corporate reporting, the Integrated Reporting (〈IR〉), and investigates its utility to support the development of a holistic model for managing strategic resources to create value. To operationalize the 〈IR〉 according to this perspective, the article combines 〈IR〉 with the Dynamic Resource-Based View (DRBV) of the firm on the basis of their common idea that strategic resources are interconnected and have to be managed with the collaboration of all stakeholders in order to inform governance actions and create value with a holistic perspective. For the two case studies analyzed, the information provided by the two organizations’ 〈IR〉 is specifically organized and re-framed using “resource mapping”, which is a DRBV-based visual and analytical technique representing the causal relationships between resources and governance actions. In this way, we not only aim to re-organize and visualize existing information into a new form, but we also expect to describe and communicate the dominant logic in the business and the leverage points where the value creation process lies, supporting the usefulness of Integrated Reporting as a management and governance tool.

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More information

Accepted/In Press date: 15 April 2019
e-pub ahead of print date: 3 May 2019
Published date: July 2019
Keywords: Dynamic resource based view, Integrated reporting, Management and governance tool, Resource mapping, Value creation

Identifiers

Local EPrints ID: 431665
URI: https://eprints.soton.ac.uk/id/eprint/431665
ISSN: 1385-3457
PURE UUID: b690fca8-0616-4133-8559-2d9afc9abfa4
ORCID for Martin Kunc: ORCID iD orcid.org/0000-0002-3411-4052

Catalogue record

Date deposited: 12 Jun 2019 16:30
Last modified: 22 Nov 2019 01:21

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