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

被引：12

作者：

Giorgino, Maria Cleofe ^{[1
]}

Barnabe, Federico ^{[1
]}

Kunc, Martin ^{[2
]}

机构：

[1] Univ Siena, Dept Business & Law, Siena, Italy

[2] Univ Southampton, Southampton Business Sch, Univ Rd, Southampton SO17 1BJ, Hants, England

来源：

SYSTEMS RESEARCH AND BEHAVIORAL SCIENCE | 2020年 / 37卷 / 01期

关键词：

dynamic complexity; integrated reporting; management accounting; qualitative system dynamics; resource mapping; CAUSAL LOOP DIAGRAMS; MENTAL MODELS; PERFORMANCE; SUSTAINABILITY; IMPLEMENTATION; METHODOLOGY; BEHAVIOR; STOCK; MAPS;

D O I：

10.1002/sres.2602

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

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 (), and analyses the 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.

引用

页码：97 / 118

页数：22

共 69 条

[1] The International Integrated Reporting Council: A call to action [J].