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

Federico Barnabè (), Maria Cleofe Giorgino () and Martin Kunc ()
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Federico Barnabè: University of Siena
Maria Cleofe Giorgino: University of Siena
Martin Kunc: University of Southampton

Journal of Management & Governance, 2019, vol. 23, issue 2, No 12, 537-575

Abstract: 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.

Keywords: Integrated reporting; Dynamic resource based view; Value creation; Resource mapping; Management and governance tool (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (10)

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DOI: 10.1007/s10997-019-09467-z

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