Uncovering dynamic complexity in annual reports: a methodological approach using resource mapping

IF 1.7 3区管理学 Q3 MANAGEMENT

System Dynamics Review Pub Date : 2023-08-23 DOI:10.1002/sdr.1741

M. Kunc, Federico Barnabé, M. Giorgino

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引用次数: 0

Abstract

This study explores the role of qualitative system dynamics (SD) models in representing and analyzing the information of corporate annual reports by uncovering their hidden “dynamic complexity.” The study employs a specific qualitative SD technique, resource mapping, and outlines a methodology to apply it in practice. This study has several contributions. First, it provides methodological guidelines and practical insights on how to apply qualitative SD, using stock‐and‐flow diagrams, in the field of corporate reporting to represent visually and analyze the dynamic complexity implicit in businesses. Second, it underlines the performative role of accounting together with qualitative SD. Specifically, it provides useful insights into how to use qualitative SD in the accounting field to enhance both internal analysis and external communication, thereby supporting decision‐making processes. Third, it shows how to integrate different discipline‐related technical languages, thereby bridging differences in backgrounds, skills, and expertise that might characterize intended readers and users. © 2023 The Authors. System Dynamics Review published by John Wiley & Sons Ltd on behalf of System Dynamics Society.

查看原文本刊更多论文

揭示年度报告的动态复杂性：一种利用资源测绘的方法

本研究通过揭示其隐藏的“动态复杂性”，探讨了定性系统动力学（SD）模型在代表和分析公司年度报告信息方面的作用。本研究采用了一种特定的定性系统动力学技术，即资源映射，并概述了一种在实践中应用该技术的方法。这项研究有几个贡献。首先，它提供了方法指南和实践见解，说明如何在公司报告领域使用股票和流程图应用定性SD，以直观地表示和分析企业隐含的动态复杂性。其次，它强调了会计与定性可持续发展的绩效作用。具体而言，它为如何在会计领域使用定性可持续发展提供了有用的见解，以加强内部分析和外部沟通，从而支持决策过程。第三，它展示了如何整合不同的学科相关技术语言，从而弥合潜在读者和用户在背景、技能和专业知识方面的差异。©2023作者。John Wiley&Sons Ltd代表系统动力学协会出版的《系统动力学评论》。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

System Dynamics Review Multiple-

CiteScore

6.60

自引率

8.30%

发文量

期刊介绍： The System Dynamics Review exists to communicate to a wide audience advances in the application of the perspectives and methods of system dynamics to societal, technical, managerial, and environmental problems. The Review publishes: advances in mathematical modelling and computer simulation of dynamic feedback systems; advances in methods of policy analysis based on information feedback and circular causality; generic structures (dynamic feedback systems that support particular widely applicable behavioural insights); system dynamics contributions to theory building in the social and natural sciences; policy studies and debate emphasizing the role of feedback and circular causality in problem behaviour.