在综合报告中实施多元资本模式:案例研究的启示

IF 3.5 Q1 BUSINESS, FINANCE
Alberto Incollingo, Serena Santis, Michela Bianchi
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引用次数: 0

摘要

目的本研究旨在探讨在一家政府所有的旅游公司的综合报告(IR)中识别和定义多种资本的过程。研究人员直接参与了泽特马公司(Zètema)第一份综合报告的编写工作,这是一家由罗马市政府所有的遗产和旅游公司。研究小组分析了内部报告、商业模式 (BM)、战略计划和营销计划,并通过半结构式访谈和参加公司会议收集数据。在此过程中,出现了一种适当的资本形式,即 "文化资本":"文化资本"。此外,本研究还强调了对资本作为 BM 的输入和结果所具有的不同含义的新认识。原创性/价值本研究满足了对实证研究的需求,即调查综合报告中的真实信息,为那些创造价值的人服务。因此,本文通过研究资本的部分概念,特别是资本的识别过程,为综合报告的现有知识做出了贡献。此外,本研究还界定了披露重要资本的概念参考模型,并强调了区分资本是投入还是成果的重要性,从而为综合报告的编制者提供了支持。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Implementing the multiple capitals model in integrated reporting: insight from a case study

Purpose

This study aims to explore the process of identifying and defining multiple capitals in the integrated report (IR) of a government-owned tourism company.

Design/methodology/approach

Interventionist research was conducted using a case study design. The researcher was directly involved in developing the first IR of Zètema, a heritage and tourism company owned by the Municipality of Rome. The research team analyzed internal reports, business model (BM), strategic plan and marketing plan, and collected data through semistructured interviews and participation in company meetings.

Findings

A template based on a step-by-step deductive process to select and define relevant capitals was derived. Following this process, an appropriate form of capital emerged: “cultural capital”. Furthermore, this study emphasizes a novel awareness of the different meanings that capitals can assume as inputs and outcomes of a BM.

Originality/value

This study meets the demand for empirical research that investigates real information in integrated reports intended for those for whom value is created. Thus, the paper contributes to the existing knowledge on integrated reporting by examining the partially explored concept of capital, particularly its identification process. Furthermore, this study provides support to preparers of integrated reports by defining a conceptual reference model for the disclosure of significant capitals and underlining the importance of distinguishing capitals as input or outcome.

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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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