کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
5107287 1481792 2017 10 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
ReviewUsing the EFQM excellence model for integrated reporting: A qualitative exploration and evaluation
ترجمه فارسی عنوان
استفاده از مدل تعالی EFQM برای گزارش یکپارچه: اکتشاف و ارزیابی کیفی
کلمات کلیدی
گزارش یکپارچه؛ EFQM؛ غیرمجاز؛ کارت امتیازی یکپارچه؛ اتصال
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری کسب و کار و مدیریت بین المللی
چکیده انگلیسی

PurposeWe propose to explore the way the EFQM model could be used in order to help managers better understand the connectivity between the various capital and consider it as a complementary management control systems tool, for implementing an integrated reporting , according to the new reporting standard developed by the IIRC (International Integrated Reporting Council).Design/methodology/approachThis paper focuses on a qualitative analysis of the EFQM model. Its items are considered as a recognized database of strategic issues and questions, which are reclassified according to the IIRC ontology of intangible assets. This methodology is called elaborative coding (Auerbach and Silverstein, 2003). The literature review also helping in finding new categories of intellectual capital for this coding, which complements the propositions of the IIRC.Research limitations and implicationsOur research only explores how the EFQM model could help integrated thinking, and then later, implement . Other codes could have been attributed, and further research is still needed.FindingsThe study shows that intellectual capital is taken into account in the framework of the EFQM model from a dynamic perspective. Items of the EFQM model can be connected to a first intangible, considered as input, which affects a second intangible, considered as an outcome. In this sense it is possible to understand how intellectual capital is taken into account in the EFQM model, and can be assessed from a dynamic perspective.Originality/valueThis work shows and checks how the EFQM model could be used, in improving the strategic thinking in conformity with the six capitals suggested by the IIRC framework.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Research in International Business and Finance - Volume 42, December 2017, Pages 522-531
نویسندگان
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