Skip to main content
Fachgebiete
Automobil + Motoren Bauwesen + Immobilien Business IT + Informatik Elektrotechnik + Elektronik Energie + Nachhaltigkeit Finance + Banking Management + Führung Marketing + Vertrieb Maschinenbau + Werkstoffe Versicherung + Risiko
DE
EN
Bücher
Zeitschriften
Themenseiten
Organisationspsychologie Projektmanagement Marketing Smart Manufacturing
Weitere Formate
Podcasts Webinare Technik Webinare Wirtschaft Kongresse Veranstaltungskalender Awards
Jetzt Einzelzugang starten
Zugang für Unternehmen
Referenzkunden
SLX-Digitalkonferenz: Zukunftswerkstatt 2024

Mehr Umsatz mit Top-Kontakten

Am 7. Mai erfahren Sie, wie Vertriebsteams Leadgenerierung, Leadnurturing und Leadstrategien effizient steuern können.
Erweiterte Suche
Anmelden
nach oben
Journal of Management and Governance
Erschienen in: Journal of Management and Governance 2/2019

03.05.2019

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

verfasst von: Federico Barnabè, Maria Cleofe Giorgino, Martin Kunc

Erschienen in: Journal of Management and Governance | Ausgabe 2/2019

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

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.
Vorheriger Artikel Integrated reporting: an exploratory study of French companies

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Jetzt informieren
Anhänge
Nur mit Berechtigung zugänglich
Fußnoten
1
This first explanation of the term “stakeholder” appeared into an internal memorandum of the Stanford Research Institute in 1963 (Freeman and Reed 1983; Freeman 1984), but its adoption spread in Europe only in the 1980 s and 1990 s with many other definitions (see Mitchell et al. 1997, p. 858).
 
2
More specifically, we emphasize that a resource map may or may not require quantification (see Warren 2002, 2008 for examples) or formal algebraic modelling and simulation (of the kind used in System Dynamics). Specifically, this choice depends on whether the issue facing the management team is essentially interpretist (reconciling conflicting views about strategy) or functionalist (seeking insight into the likely outcome of an agreed strategy), or somehow a combination of the two (see Kunc and Morecroft 2009 about this).
 
4
Capabilities can be represented in System Dynamics models as stocks (for more details see Rahmandad 2012 and Rahmandad and Repenning 2016). However, we decided to represent capabilities not as a stock following literature in the RBV (see Sect. 2.3.1). Additionally, the two organizations explicitly list some capabilities as variables and not resources (e.g., Process upgrade and Technological upgrade for the ENI’s 2015 IR are referred to as “main actions” and not as capitals/resources).
 
5
On defining the typology of feedback loops see what Sterman (2000, pp. 144–145) states: “The right way to determine the polarity of a loop is to trace the effect of a small change in one of the variables as it propagates around the loop. If the feedback effect reinforces the original change, it is a positive loop; if it opposes the original change, it is a negative loop. You can start with any variable in the loop; the result must be the same”.
 
Literatur
Abeysekera, I. (2013). A template for integrated reporting. Journal of Intellectual Capital, 14(2), 227–245.
Adams, C. A. (2004). The ethical, social and environmental reporting-performance portrayal gap. Accounting, Auditing and Accountability Journal, 17(5), 731–757.
Adams, C. A. (2015). The international integrated reporting council: A call to action. Critical Perspectives on Accounting, 27(1), 23–28.
Alazzani, A., & Wan-Hussin, W. N. (2013). Global reporting initiative’s environmental reporting: A study of oil and gas companies. Ecological Indicators, 32, 19–24.
Amir, E., Lev, B., & Soungiannis, T. (2003). Do financial analysts get intangibles? European Accounting Review, 13(4), 635–659.
Andriof, J., Waddock, S., Husted, S., & Rahman, S. S. (2002). Unfolding stakeholder thinking: Theory, responsibility and engagement. Sheffield: Greenleag Publishing.
Atkins, J., Atkins, B. C., Thomson, I., & Maroun, W. (2015a). “Good” news from nowhere: Imagining utopian sustainable accounting. Accounting, Auditing and Accountability Journal, 28(5), 651–670.
Atkins, J. F., Solomon, A., Norton, S., & Joseph, N. L. (2015b). The emergence of integrated private reporting. Meditari Accountancy Research, 23(1), 28–61.
Barnabè, F. (2016). “Representing” value creation: A combined approach of System dynamics and integrated reporting for the airline sector. International Journal of Applied Systemic Studies, 6(3), 202–222.
Barnabè, F., & Giorgino, M. C. (2013). ‘Integrating’ business model and strategy. In C. Busco, M. L. Frigo, A. Riccaboni, & P. Quattrone (Eds.), Integrated reporting (pp. 111–126). Cham: Springer.
Barney, J. B. (1986). Strategic factor markets: Expectations, luck and business strategy. Management Science, 32(10), 1231–1241.
Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.
Baxter, P., & Jack, S. (2008). Qualitative case study methodology: Study design and implementation for novice researchers. The Qualitative Report, 13(4), 544–556.
Beattie, V., & Smith, S. J. (2013). Value creation and business models: Refocusing the intellectual capital debate. The British Accounting Review, 45(4), 243–254.
Beck, C., Dumay, J., & Frost, G. (2017). In pursuit of a ‘single source of truth’: From threatened legitimacy to integrated reporting. Journal of Business Ethics, 141(1), 191–205.
Belkaoui, A., & Karpik, P. G. (1989). Determinants of the corporate decision to disclose social information. Accounting, Auditing and Accountability Journal, 2(1), 36–51.
Berelson, B. (1952). Content analysis in communication research. New York: Free Press.
Bernardi, C., & Stark, A. W. (2018). Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts. The British Accounting Review, 501(1), 16–31.
Burgman, R., & Roos, G. (2007). The importance of intellectual capital reporting: Evidence and implications. Journal of Intellectual Capital, 8(1), 7–51.
Burke, J. J., & Clark, C. E. (2016). The business case for integrated reporting: Insights from leading practitioners, regulators, and academics. Business Horizons, 59(3), 273–283.
Busco, C., Frigo, M. L., Quattrone, P., & Riccaboni, A. (2013a). Redefining corporate accountability through integrated reporting. Strategic Finance, 8(August), 33–41.
Busco, C., Frigo, M. L., Riccaboni, A., & Quattrone, P. (Eds.). (2013b). Integrated reporting. Concepts and cases that redefine corporate accountability. Cham: Springer.
Camilleri, M. A. (2017). The integrated reporting of financial, social and sustainability capitals: A critical review and appraisal. International Journal of Sustainable Society., 9(4), 311–326.
Charreaux, G., & Desbrières, P. (2001). Corporate governance: Stakeholder value versus shareholder value. Journal of Management and Governance, 5(2), 107–128.
Cheng, M., Green, W., Conradie, P., Konishi, N., & Romi, A. (2014). The international integrated reporting framework: Key issues and future research opportunities. Journal of International Financial Management & Accounting, 25(1), 90–119.
CIMA. (2014). Tomorrow’s Business. Success using integrated reporting to help create value and effectively tell the full story. London: Centre for Tomorrow’s Company.
de Villiers, C., Rinaldi, L., & Unerman, J. (2014). Integrated reporting: Insights, gaps and an agenda for future research. Accounting, Auditing and Accountability Journal, 27(7), 1042–1067.
de Villiers, C., & Sharma, U. (2017). A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting (forthcoming).
Dierickx, I., & Cool, K. (1989). Asset stock accumulation and sustainability of competitive advantage. Management Science, 35(12), 1504–1511.
Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20(1), 65–91.
Druckman, P. (2014). Integrated reporting: A new governance tool. The Corporate Board, 35(206), 6–10.
Dumay, J. (2015). Who is the IIRC’s integrated reporting rhetoric really for? Social Value and Intangibles Review, 2(Spring), 86–88.
Dumay, J. (2016). A critical reflection on the future of intellectual capital: From reporting to disclosure. Journal of Intellectual Capital, 17(1), 168–184.
Dumay, J., Bernardi, C., Guthrie, J., & Demartini, P. (2016). Integrated reporting: A structured literature review. Accounting Forum, 40(3), 166–185.
Eberlein, R. L., & Peterson, D. W. (1992). Understanding models with Vensim™. European Journal of Operational Research, 59(1), 216–219.
Eccles, R. G., & Krzus, M. P. (2010). Integrated reporting for a sustainable strategy. Financial Executive, 26(2), 28–32.
Eccles, R. G., & Krzus, M. P. (2011). One report. Integrated reporting for a sustainable strategy. New York: Wiley and Sons.
Eccles, R. G., Krzus, M. P., & Ribot, S. (2015). The integrated reporting movement: Meaning, momentum, motives and materiality. Hoboken: Wiley.
Eccles, R. G., & Mavrinac, S. C. (1995). Improving the corporate disclosure process. Sloan Management Review, 36(4), 11–26.
Eccles, R. G., & Saltzman, D. (2011). Achieving sustainability through integrated reporting. Stanford Social Innovation Review, 59(Summer), 56–61.
Eccles, R. G., & Serafeim, G. (2014). Corporate and integrated reporting: A functional perspective. Cambridge: Harvard Business School.
Eisenhardt, K. M. (1989). Building theories from case study research. Academy of Management Review, 14(4), 532–550.
Elo, S., & Kyngäs, H. (2008). The qualitative content analysis process. Journal of Advanced Nursing, 62(1), 107–115.
Fink, A., Marr, B., Siebe, A., & Kuhle, J. P. (2005). The future scorecard: Combining external and internal scenarios to create strategic foresight. Management Decision, 43(3), 360–381.
Flammer, C., & Luo, J. (2017). Corporate social responsibility as an employee governance tool: Evidence from a quasi-experiment. Strategic Management Journal, 38(2), 163–183.
Flower, J. (2015). The international integrated reporting council: A story of failure. Critical Perspectives on Accounting, 27, 1–17.
Forrester, J. W. (1961). Industrial dynamics. Cambridge: The M.I.T. Press.
Forrester, J. W. (1968a). Principles of systems. Cambridge: The M.I.T. Press.
Forrester, J. W. (1968b). Industrial dynamics-after the first decade. Management Science, 14(7), 398–415.
Freeman, R. E. (1984). Strategic management: A stakeholder approach. New York: Cambridge University Press.
Freeman, R. E., Harrison, J. S., & Wicks, A. C. (2007). Managing for stakeholders: Survival, reputation, and success. New Haven: Yale University Press.
Freeman, R. E., & Reed, D. (1983). Stockholders and stakeholders: A new perspective on corporate governance. California Management Review, 25(3), 88–106.
Gary, M. S., & Wood, R. E. (2011). Mental models, decision rules, and performance heterogeneity. Strategic Management Journal, 32(6), 569–594.
Grant, R. M. (1991). The resource-based theory of competitive advantage: Implications for strategy formulation. California Management Review, 33(3), 114–135.
Grant, R. M. (2016). Contemporary strategy analysis text only. Chichester: Wiley.
Gray, R. (2006). Social, environmental and sustainability reporting and organisational value creation? Whose value? Whose creation? Accounting, Auditing and Accountability Journal, 19(6), 793–819.
Green W. J., & Cheng, M. M. (2018). Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map. Accounting, Organizations and Society, (in press).
Greenwood, M. (2007). Stakeholder engagement: Beyond the myth of corporate responsibility. Journal of Business Ethics, 74(4), 315–327.
Groesser, S. N., & Schaffernicht, M. (2012). Mental models of dynamic systems: Taking stock and looking ahead. System Dynamics Review, 28(1), 46–68.
Guenther, E., Hoppe, H., & Poser, C. (2007). Environmental corporate social responsibility of firms in the mining and oil and gas industries: Current status quo of reporting following gri guidelines. Greener Management International, 53, 7–25.
Guthrie, J., & Abeysekera, I. (2006). Content analysis of social, environmental reporting: What is new? Journal of Human Resource Costing and Accounting, 10(2), 114–126.
Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282–293.
Hall, R. (1993). A framework linking intangible resources and capabilities to sustainable competitive advantage. Strategic Management Journal, 14(8), 607–618.
Harrison, J. S., Bosse, D. A., & Phillips, R. A. (2010). Managing for stakeholders, stakeholder utility functions and competitive advantage. Strategic Management Journal, 31(1), 58–74.
Humphreys, K. A., Gary, M. S., & Trotman, K. T. (2016). Dynamic decision making using the balanced scorecard framework. The Accounting Review, 91(5), 1441–1465.
Hutton, A. (2004). Beyond financial reporting an integrated approach to disclosure. Journal of Applied Corporate Finance, 16(4), 8–16.
Jones, T. M., & Wicks, A. C. (1999). Convergent stakeholder theory. Academy of Management Review, 24(2), 206–221.
Kampmann, C. E., & Oliva, R. (2006). Loop eigenvalue elasticity analysis: Three case studies. System Dynamics Review, 22(2), 141–162.
Kaplan, R. S., & Norton, D. (1992). The balanced scorecard: Measures that drive performance. Harvard Business Review, 70(1), 71–79.
Kaplan, R. S., & Norton, D. P. (2000). Having trouble with your strategy? Then map it!. Harvard Business Review, September–October, pp. 167–176.
Kaplan, R. S., & Norton, D. P. (2004). Strategy maps: Converting intangible assets into tangible outcomes. Boston: Harvard Business School Press.
Kazakov, R., & Kunc, M. (2016). Foreseeing the dynamics of strategy: An anticipatory systems perspective. Systemic Practice and Action Research, 29(1), 1–25.
Kim, H., & Andersen, D. F. (2012). Building confidence in causal maps generated from purposive text data: Mapping transcripts of the Federal Reserve. System Dynamics Review, 28(4), 311–328.
Kolk, A. (2010). Trajectories of sustainability reporting by MNCs. Journal of World Business, 45(4), 367–374.
KPMG (2011). Integrated Reporting. Performance insight through better business reporting. Issue 1.
KPMG (2012). Integrated reporting. Performance insight through better business reporting. Issue 2.
Krippendorff, K. (2004). Content analysis: An introduction to its methodology. Thousand Oaks: SAGE Publications.
Krzus, M. P. (2011). Integrated reporting: If not now, when. Zeitschrift fuer Internationale Rechnungslegung, 6, 271–276.
Kunc, M. (2008). Using systems thinking to enhance strategy maps. Management Decision, 46(5), 761–778.
Kunc, M., & Morecroft, J. D. W. (2007). System dynamics modelling for strategic development. In R. Dyson & F. O’Brien (Eds.), Supporting strategy: Frameworks, methods and models (pp. 157–190). Chichester: Wiley.
Kunc, M., & Morecroft, J. D. W. (2009). Resource-based strategies and problem structuring: Using resource maps to manage resource systems. Journal of the Operational Research Society, 60(2), 191–199.
Kunc, M., & Morecroft, J. D. W. (2010). Managerial decision-making and firm performance under a resource-based paradigm. Strategic Management Journal, 31(11), 1164–1182.
Kunc, M., & O’Brien, F. A. (2017). Exploring the development of a methodology for scenario use: Combining scenario and resource mapping approaches. Technological Forecasting and Social Change, 124, 150–159.
Lane, D. C., & Husemann, E. (2008). System dynamics mapping of acute patient flows. Journal of the Operational Research Society, 59(2), 213–224.
Lev, B., & Zarowin, P. (1999). The boundaries of financial reporting and how to extend them. Journal of Accounting Research, 37(2), 353–385.
Martinez-Moyano, I. J. (2012). Documentation for model transparency. System Dynamics Review, 28(2), 199–208.
McNally, M. A., & Maroun, W. (2018). It is not always bad news: Illustrating the potential of integrated reporting using a case study in the eco-tourism industry. Accounting, Auditing and Accountability Journal, 31(5), 1319–1348.
Meadows, D. H. (2008). Thinking in systems: A primer. White River Junction: Chelsea Green Publishing.
Melloni, G., Stacchezzini, R., & Lai, A. (2016). The tone of business model disclosure: An impression management analysis of the integrated reports. Journal of Management and Governance, 20(2), 295–320.
Miles, M. B., Huberman, A. M., & Saldana, J. (2013). Qualitative data analysis. A Methods Sourcebook: Sage Publications.
Milne, M. J., & Adler, R. (1999). Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing and Accountability Journal, 12(2), 237–256.
Milne, M. J., & Gray, R. (2013). W(h)ither ecology? The triple bottom line, the global reporting initiative, and corporate sustainability reporting. Journal of Business Ethics, 118(1), 13–29.
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review, 22(4), 853–886.
Moolman, J., Oberholzer, M., & Steyn, M. (2016). The effect of integrated reporting on integrated thinking between risk, opportunity and strategy and the disclosure of risks and opportunities. Southern African Business Review, 20(1), 600–627.
Morecroft, J. D. W., & Sterman, J. D. (Eds.). (2000). Modeling for learning organizations (1st ed.). Portland: Productivity Press.
Morsing, M., & Schultz, M. (2006). Corporate social responsibility communication: Stakeholder information, response and involvement strategies. Business Ethics: A European Review, 15(4), 323–338.
Penrose, E. T. (1959). The theory of the growth of the firm. Oxford: Basil Blackwell.
Perego, P., Kennedy, S., & Whiteman, G. (2016). A lot of icing but little cake? Taking integrated reporting forward. Journal of Cleaner Production, 136, 53–64.
Peteraf, M. A. (1993). The cornerstones of competitive advantage: A resource-based view. Strategic Management Journal, 14(3), 179–191.
Phillips, R. (1997). Stakeholder theory and a principle of fairness. Business Ethics Quarterly, 7(1), 51–66.
Prahalad, C. K. (2004). The blinders of dominant logic. Long Range Planning, 37(2), 171–179.
Prahalad, C. K., & Bettis, R. A. (1986). The dominant logic: A new linkage between diversity and performance. Strategic Management Journal, 7(6), 485–501.
Rahmandad, H. (2012). Impact of growth opportunities and competition on dynamics of capability development. Organization Science, 23(1), 138–154.
Rahmandad, H., & Repenning, N. (2016). Capability erosion dynamics. Strategic Management Journal, 37(4), 649–672.
Richardson, G. P., & Pugh, A. (1981). Introduction to system dynamics modeling with dynamo. Waltham: Pegasus Communications.
Rinaldi, L., Unerman, J., & de Villiers, C. (2018). Evaluating the integrated reporting journey: Insights, gaps and agendas for future research. Accounting, Auditing and Accountability Journal., 31(5), 1294–1318.
Roca, L. C., & Searcy, C. (2012). An analysis of indicators disclosed in corporate sustainability reports. Journal of Cleaner Production, 20(1), 103–118.
Ryan, B., Scapens, R. W., & Theobald, M. (2002). Research method and methodology in finance and accounting (2nd ed.). London: Thomson.
Schaffernicht, M., & Groesser, S. N. (2011). A comprehensive method for comparing mental models of dynamic systems. European Journal of Operational Research, 210(1), 57–67.
Senge, P. M. (1990). The fifth discipline, The art and practice of the learning organization. New York: Doubleday-Currency.
Stake, R. E. (1995). The art of case study research. Thousand Oaks: Sage.
Stemler, S. (2001). An overview of content analysis. Practical Assessment, Research and Evaluation, 7(17), 137–146.
Sterman, J. D. (2000). Business dynamics. System thinking and modeling for a complex world. Boston: McGraw-Hill.
Stolowy, H., & Paugam, L. (2018). The expansion of non-financial reporting: An exploratory study. Accounting and Business Research, 48(5), 525–548.
Svendsen, A. (1998). The stakeholder strategy: Profiting from collaborative business relationships. San Francisco (CA): Berett-Koehler.
Teece, D. J., Pisano, G. & Shuen, A. (1990). Firm capabilities, resources and the concept of strategy. Working Paper, University of California at Berkeley.
Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), 509–533.
Tian, Y., & Chen, J. (2009). Concept of voluntary information disclosure and a review of relevant studies. International Journal of Economics and Finance, 1(2), 55–59.
Tikkanen, H., & Alajoutsijärvi, K. (2001). Competence strategies of growth firms. Helsinki: MET Publishing.
Torres, J. P., Kunc, M., & O’Brien, F. (2017). Supporting strategy using system dynamics. European Journal of Operational Research, 260(3), 1081–1094.
Vennix, A. M. J. (1990). Mental models and computer models. Ph.D. Thesis, Nijmegen, The Netherlands.
Vennix, A. M. J. (1996). Group model building. Facilitating team learning using system dynamics. Chichester: Wiley.
Warren, K. (2002). Competitive strategy dynamics. Chichester: Wiley.
Warren, K. (2008). Strategic management dynamics. Chichester: Wiley.
Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5(2), 171–180.
Westwood, J. (2014). Co-operative accountability. International Journal of Co-operative Management, 7(1), 73–78.
Wolstenholme, E. F. (1999). Qualitative vs quantitative modelling: The evolving balance. The Journal of Operational Research Society, 50(4), 422–428.
Wolstenholme, E. F. (2003). Towards the definition and use of a core set of archetypal structures in system dynamics. System Dynamics Review, 19(1), 7–26.
Yin, R. K. (1994). Case study research: Design and methods (2nd ed.). Newbury Park: Sage.
Metadaten
Titel
Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective
verfasst von
Federico Barnabè
Maria Cleofe Giorgino
Martin Kunc
Publikationsdatum
03.05.2019
Verlag
Springer US
Erschienen in
Journal of Management and Governance / Ausgabe 2/2019
Print ISSN: 1385-3457
Elektronische ISSN: 1572-963X
DOI
https://doi.org/10.1007/s10997-019-09467-z

Weitere Artikel der Ausgabe 2/2019

Journal of Management and Governance 2/2019 Zur Ausgabe

OriginalPaper

Integrated reporting and the performativity of intellectual capital

EditorialNotes

Special issue on “The role of intellectual capital and integrated reporting in management and governance: a performative perspective”

Report

Concepts travelling across disciplinary fields: the case of the business model

OriginalPaper

Integrated reporting: an exploratory study of French companies

OriginalPaper

A performative exploration of the lifeworlds of human capital and financial capital: an intellectual capital case vignette

OriginalPaper

The “trilemma” of non-financial reporting and its pitfalls

Premium Partner

    Bildnachweise