Corporate Sustainability Accounting. A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders?

Author(s):  
Stefan Schaltegger ◽  
Roger Burritt
Author(s):  
B. Chadha ◽  
M. Pemberton ◽  
A. Crockett ◽  
J. Sharkey ◽  
J. Sacks ◽  
...  

As the rate of change in both business models and business complexity increases, enterprise architecture can be positioned to supply decision support for executives. The authors propose a dynamic enterprise architecture framework that supports business executive needs for rapid response and contextualized numerical decision support. The classic approaches to business decision making are both over simplified and insufficient to account for the dynamic complexities of reality. Recent failures of historically sound businesses demonstrate that a more robust mathematical approach is required to establish and maintain the alignment between operational decisions and enterprise objectives. We begin with an enterprise architecture (EA) framework that is robust enough to capture the elements of the business within the structure of a meta model that describes how the elements will be stored and tested for completeness and coherence. We add to that the analytical tools needed to innovate and improve the business. Finally, dynamic causal and agent layers are added to account for the qualitative and evolutionary elements that are normally missing or over simplified in most decision systems. This results in a dynamic model of an enterprise that can be simulated and analyzed to answer key business questions and provide decision support. We present a case study and demonstrate how the models are used within the decision framework to support executive decision makers.


Author(s):  
Md Shaheb Ali ◽  
Shah J. Miah

Business intelligence (BI) has proliferated due to its growing application for business decision support. Research on organizational factors may offer significant use in BI implementation. However, a limited number of studies focus on organizational factors for revealing adverse impacts on effective decision support. The aim of this theoretical study is to conduct a literature analysis to identify organizational factors relevant to BI implementation. Through a systematic literature review, a qualitative content analysis on 49 relevant sample articles for generating themes inductively is adopted to reveal organizational factors. Findings suggest two contexts: information management that integrates factors such as technological capability and personnel capability and organizational context that integrates factors such as organizational capability, managerial decision, and organizational culture for facilitating embedding information management capability for BI implementation in businesses. It is hoped that these contextual understanding can be useful for further BI implementations.


2001 ◽  
Vol 32 (2) ◽  
pp. 171-187 ◽  
Author(s):  
Rajiv Kohli ◽  
Frank Piontek ◽  
Tim Ellington ◽  
Tom VanOsdol ◽  
Marylou Shepard ◽  
...  

2011 ◽  
Vol 217-218 ◽  
pp. 5-8
Author(s):  
Bao Liang Hu

This paper examines the relationship between the information systems(IS) strategy and firm performance. It discovers the relationship between each dimension of IS strategy and firm performance, that is, business action support dimension, business decision support dimension and network embeddedness support dimension all show significant positive effect on firm performance. On the other hand, it discovers the different effect of the different IS strategy dimensions working on the firm performance. That is, business action support dimension has the significant positive effect not only on the process performance but also on the outcome performance. Business decision support dimension only has the significant positive effect on the process performance but not on the outcome performance. Network embeddedness support dimension just has the significant positive effect on the outcome performance but not on the process performance.


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