Integrating qualitative system dynamics with accounting practices: The case of integrated reporting and resource mapping
Author
Abstract
Suggested Citation
DOI: 10.1002/sres.2602
Download full text from publisher
References listed on IDEAS
- Charl de Villiers & Leonardo Rinaldi & Jeffrey Unerman, 2014. "Integrated Reporting: Insights, gaps and an agenda for future research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1042-1067, August.
- Jay B. Barney, 1986. "Strategic Factor Markets: Expectations, Luck, and Business Strategy," Management Science, INFORMS, vol. 32(10), pages 1231-1241, October.
- Martin Kunc, 2007. "Portraying managerial dynamic capabilities: a case study in the fast-moving consumer goods industry," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 4(1/2), pages 92-110.
- Schaffernicht, Martin F.G. & Groesser, Stefan N., 2014. "The SEXTANT software: A tool for automating the comparative analysis of mental models of dynamic systems," European Journal of Operational Research, Elsevier, vol. 238(2), pages 566-578.
- Krystyna A. Stave, 2002. "Using system dynamics to improve public participation in environmental decisions," System Dynamics Review, System Dynamics Society, vol. 18(2), pages 139-167, June.
- Adams, Carol A., 2015. "The International Integrated Reporting Council: A call to action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 23-28.
- Eberlein, Robert L. & Peterson, David W., 1992. "Understanding models with Vensim(TM)," European Journal of Operational Research, Elsevier, vol. 59(1), pages 216-219, May.
- E F Wolstenholme, 1999. "Qualitative vs quantitative modelling: the evolving balance," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 50(4), pages 422-428, April.
- Rossen Kazakov & Martin Kunc, 2016. "Foreseeing the Dynamics of Strategy: An Anticipatory Systems Perspective," Systemic Practice and Action Research, Springer, vol. 29(1), pages 1-25, February.
- Colin Eden, 1992. "On The Nature Of Cognitive Maps," Journal of Management Studies, Wiley Blackwell, vol. 29(3), pages 261-265, May.
- Torres, Juan Pablo & Kunc, Martin & O'Brien, Frances, 2017. "Supporting strategy using system dynamics," European Journal of Operational Research, Elsevier, vol. 260(3), pages 1081-1094.
- Ingemar Dierickx & Karel Cool, 1989. "Asset Stock Accumulation and the Sustainability of Competitive Advantage: Reply," Management Science, INFORMS, vol. 35(12), pages 1514-1514, December.
- Martin H. Kunc & John D. W. Morecroft, 2010. "Managerial decision making and firm performance under a resource‐based paradigm," Strategic Management Journal, Wiley Blackwell, vol. 31(11), pages 1164-1182, November.
- M H Kunc & J D W Morecroft, 2009. "Resource-based strategies and problem structuring: using resource maps to manage resource systems," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 60(2), pages 191-199, February.
- Maria Cleofe Giorgino & Enrico Supino & Federico Barnabè, 2017. "Corporate Disclosure, Materiality, and Integrated Report: An Event Study Analysis," Sustainability, MDPI, vol. 9(12), pages 1-15, November.
- H A Akkermans & K E van Oorschot, 2005. "Relevance assumed: a case study of balanced scorecard development using system dynamics," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 56(8), pages 931-941, August.
- Deegan, Craig & Blomquist, Christopher, 2006. "Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 343-372.
- Ingemar Dierickx & Karel Cool, 1989. "Asset Stock Accumulation and Sustainability of Competitive Advantage," Management Science, INFORMS, vol. 35(12), pages 1504-1511, December.
- Ö Pala & J A M Vennix & T van Mullekom, 2003. "Validity in SSM: neglected areas," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 54(7), pages 706-712, July.
- Schaffernicht, Martin & Groesser, Stefan N., 2011. "A comprehensive method for comparing mental models of dynamic systems," European Journal of Operational Research, Elsevier, vol. 210(1), pages 57-67, April.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Stumpf, Lukas & Schöggl, Josef-Peter & Baumgartner, Rupert J., 2023. "Circular plastics packaging – Prioritizing resources and capabilities along the supply chain," Technological Forecasting and Social Change, Elsevier, vol. 188(C).
- Divya Mishra & Amita Mital & Samir K. Srivastava, 2023. "Role of international strategic alliances in internationalization of business group affiliated firms—A system dynamics approach," Systems Research and Behavioral Science, Wiley Blackwell, vol. 40(3), pages 552-572, May.
- Jancenelle, Vivien E., 2021. "Tangible−Intangible resource composition and firm success," Technovation, Elsevier, vol. 108(C).
- Martin Kunc, 2024. "Integrating system dynamics and scenarios: A framework based on personal experience," Futures & Foresight Science, John Wiley & Sons, vol. 6(1), March.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Federico Barnabè & Maria Cleofe Giorgino & Martin Kunc, 2019. "Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 537-575, June.
- Kunc, Martin & O'Brien, Frances A., 2017. "Exploring the development of a methodology for scenario use: Combining scenario and resource mapping approaches," Technological Forecasting and Social Change, Elsevier, vol. 124(C), pages 150-159.
- M H Kunc & J D W Morecroft, 2009. "Resource-based strategies and problem structuring: using resource maps to manage resource systems," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 60(2), pages 191-199, February.
- Federico Cosenz & Guido Noto, 2016. "Applying System Dynamics Modelling to Strategic Management: A Literature Review," Systems Research and Behavioral Science, Wiley Blackwell, vol. 33(6), pages 703-741, November.
- Schaffernicht, Martin FG. & Groesser, Stefan N., 2024. "Mental models of dynamic systems are different: Adjusting for heterogeneous granularity," European Journal of Operational Research, Elsevier, vol. 312(2), pages 653-667.
- Robert P. Garrett Jr. & Jeffrey G. Covin, 2015. "Internal Corporate Venture Operations Independence and Performance: A Knowledge–Based Perspective," Entrepreneurship Theory and Practice, , vol. 39(4), pages 763-790, July.
- Colombo, Massimo G. & Garrone, Paola, 1998. "Common carriers' entry into multimedia services," Information Economics and Policy, Elsevier, vol. 10(1), pages 77-105, March.
- Luís Cabral, 2018.
"We’re Number 1: Price Wars for Market Share Leadership,"
Management Science, INFORMS, vol. 64(5), pages 2013-2030, May.
- Luis Cabral, 2014. "We're Number 1: Price Wars for Market Share Leadership," Working Papers 14-01, New York University, Leonard N. Stern School of Business, Department of Economics.
- Cabral, Luis, 2014. "We're Number 1: Price Wars for Market Share Leadership," CEPR Discussion Papers 9818, C.E.P.R. Discussion Papers.
- Sanchez, Ron, 2004. "Understanding competence-based management: Identifying and managing five modes of competence," Journal of Business Research, Elsevier, vol. 57(5), pages 518-532, May.
- Wang, Chun-Ju & Wu, Lei-Yu, 2012. "Team member commitments and start-up competitiveness," Journal of Business Research, Elsevier, vol. 65(5), pages 708-715.
- David Gaddis Ross, 2012. "On Evaluation Costs in Strategic Factor Markets: The Implications for Competition and Organizational Design," Management Science, INFORMS, vol. 58(4), pages 791-804, April.
- Tai-Young Kim & Jeroen G. Kuilman, 2013. "The Demography of Resources," Journal of Management Studies, Wiley Blackwell, vol. 50(7), pages 1155-1184, November.
- Torres, Juan Pablo & Barrera, Jose Ignacio & Kunc, Martin & Charters, Steve, 2021. "The dynamics of wine tourism adoption in Chile," Journal of Business Research, Elsevier, vol. 127(C), pages 474-485.
- Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
- Phebo D. Wibbens, 2023. "A formal framework for the RBV: Resource dynamics as a Markov process," Strategic Management Journal, Wiley Blackwell, vol. 44(6), pages 1562-1586, June.
- Jensen, Peter D. Ørberg, 2012. "A passage to India: A dual case study of activities, processes and resources in offshore outsourcing of advanced services," Journal of World Business, Elsevier, vol. 47(2), pages 311-326.
- Contractor, Farok J. & Ra, Wonchan, 2002. "How knowledge attributes influence alliance governance choices: A theory development note," Journal of International Management, Elsevier, vol. 8(1), pages 11-27.
- João J. M. Ferreira & Cristina I. Fernandes & Sascha Kraus, 2019. "Entrepreneurship research: mapping intellectual structures and research trends," Review of Managerial Science, Springer, vol. 13(1), pages 181-205, February.
- Franz W. Kellermanns & Tim Barnett, 2008. "Commentary: What Were They Thinking? The Role of Family Firm Mental Models on Threat Recognition," Entrepreneurship Theory and Practice, , vol. 32(6), pages 999-1006, November.
- Mehmet Ali Köseoglu & John A. Parnell & Melissa Yan Yee Yick, 2021. "Identifying influential studies and maturity level in intellectual structure of fields: evidence from strategic management," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(2), pages 1271-1309, February.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:srbeha:v:37:y:2020:i:1:p:97-118. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://onlinelibrary.wiley.com/journal/10.1111/1092-7026 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.