scholarly journals Internal Change Mechanism of Integrated Reporting: A Field Study

2021 ◽  
Vol 13 (23) ◽  
pp. 13327
Author(s):  
Ahmet Akbas ◽  
Ali Coskun ◽  
Sebahattin Demirkan ◽  
Osman Karamustafa
Keyword(s):  
Decision Making ◽  
Field Study ◽  
Structured Interview ◽  
Integrated Reporting ◽  
Change Mechanism ◽  
Reporting Process ◽  
Considerable Impact ◽  
Internal Change ◽  
Business Entities ◽  
The Impact

Integrated reporting has a considerable impact on the decision-making of all stakeholders in firms. Moreover, the increasing importance of integrated reporting has brought about changes in the reporting process. The purpose of this study is to analyze the internal changes in the integrated reporting process in Turkish business entities. To achieve this purpose, a semi-structured interview with managers of these entities was conducted. The data obtained from the interviews were analyzed then the results were evaluated. We find that entities undergo a structural internal change that affects all components of firms in their reporting process, due to the impact of integrated reporting implementation and expectations.

Emerging Supply Chain Management Trends and Their Impact on Spatial Organization of Logistical Networks

2003 ◽  
Vol 1833 (1) ◽  
pp. 30-39
Author(s):  
Konstantinos G. Zografos ◽  
loanna M. Giannouli
Keyword(s):  
Decision Making ◽  
Supply Chain ◽  
Supply Chain Management ◽  
Distribution System ◽  
Spatial Organization ◽  
Essential Elements ◽  
Methodological Framework ◽  
Chain Management ◽  
Business Entities ◽  
The Impact

Although the development of supply chain management trends has been the subject of substantial research, little attention has been devoted to examining the impact of the emerging supply chain management (SCM) trends on the spatial organization of the supply and distribution system. Specifically, the literature lacks an integrated methodological framework for examining the impact of emerging SCM trends on decision making relative to the spatial organization of logistical networks. This analysis has three purposes—( a) develop a conceptual framework for analyzing how decisions are made on the spatial organization of logistical networks, ( b) test the proposed framework via case studies, and ( c) develop a preliminary set of guidelines on the essential elements in making strategic logistical network design decisions. An interesting finding in implementing the proposed methodological framework, which was further supported by the limited empirical research, is that decision-making requirements vary substantially among the industrial and service sectors. This variance reflects differences in objectives and the extent of integration and collaboration of business entities along the respective supply chains.

scholarly journals “In my age, we didn’t have the computers”: Using a complexity lens to understand uptake of diabetes eHealth innovations into primary care—A qualitative study

PLoS ONE ◽  
2021 ◽  
Vol 16 (7) ◽  
pp. e0254157
Author(s):  
Catherine H. Yu ◽  
Maggie McCann ◽  
Joanna Sale
Keyword(s):  
Primary Care ◽  
Decision Making ◽  
Shared Decision Making ◽  
Primary Care Physicians ◽  
Clinical Care ◽  
Structured Interview ◽  
Qualitative Description ◽  
Central Component ◽  
Shared Decision ◽  
The Impact

Background Shared decision-making is a central component of person-centred care and can be facilitated with the use of patient decision aids (PtDA). Barriers and facilitators to shared decision-making and PtDA use have been identified, yet integration of PtDAs into clinical care is limited. We sought to understand why, using the concepts of complexity science. Methods We conducted 60-minute in-depth interviews with patients with diabetes, primary care physicians, nurses and dietitians who had participated in a randomized controlled trial examining the impact of MyDiabetesPlan (an online goal-setting PtDA). Relying on a qualitative description approach, we used a semi-structured interview guide to explore participants’ experiences with using MyDiabetesPlan and how it was integrated into the clinical encounter and clinical care. Audiotapes were transcribed verbatim, then coded independently by two analysts. Findings 17 interviews were conducted (5 physicians, 3 nurses, 2 dietitians, 7 patients). Two themes were developed: (1) MyDiabetesPlan appeared to empower patients by providing tailored patient-important information which engaged them in decision-making and self-care. Patients’ use of MyDiabetesPlan was however impacted by their competing medical conditions, other life priorities and socioeconomic context. (2) MyDiabetesPlan emphasized to clinicians a patient-centred approach that helped patients assume greater ownership for their care. Clinicians’ use of MyDiabetesPlan was impacted by pre-existing clinical tools/workplans, workflow, technical issues, clinic administrative logistics and support, and time. How clinicians adapted to these barriers influenced the degree to which MyDiabetesPlan was integrated into care. Conclusions A complexity lens (that considers relationships between multiple components of a complex system) may yield additional insights to optimize integration of PtDA into clinical care. A complexity lens recognizes that shared decision-making does not occur in the vacuum of a clinical dyad (patient and clinician), and will enable us to develop a family of interventions that address the whole process, rather than individual components. Trial registration ClinicalTrials.gov NCT02379078.

The economic analysis of the impact of grand challenges on sustainability and continuity of business entities’ activities

2021 ◽  
Vol 20 (11) ◽  
pp. 1994-2020
Author(s):  
Nikolai P. LYUBUSHIN ◽  
Nadezhda E. BABICHEVA ◽  
Ol'ga M. KUPRYUSHINA ◽  
Dmitrii G. KHANIN
Keyword(s):  
Sustainable Development ◽  
Economic Analysis ◽  
Intellectual Capital ◽  
Methodological Approach ◽  
Grand Challenge ◽  
Integrated Reporting ◽  
Grand Challenges ◽  
The Face ◽  
Business Entities ◽  
The Impact

Subject. The article addresses the need to develop new methodological tools for assessing threats to and opportunities of sustainable development of business entities, enabling to adequately reflect their activities in the analysis of their interaction in rapidly changing economic conditions. Objectives. The aim is to underpin a methodological approach to the formation of indicators for assessing the sustainable development of business entities in the face of grand challenges, which rests on the grouping of indicators according to the type of economic development. Methods. The study draws on resource-oriented approach, which we developed and tested in the economic analysis of sustainable development of business entities, and statistical methods. Results. Based on the methods of cognitive and resource-oriented analysis, we defined a set of basic indicators, characterizing the intellectual capital. The implementation of the methodological approach enabled to identify two baseline indicators of intellectual capital involved in the formation of a Grand Challenge, i.e. the number of computers with access to global information networks and the cost of patents and licenses for inventions, industrial designs, utility models. We developed and evaluated integrated indicators of intellectual capital to determine the possibilities of sustainable development of economic entities of the Russian Federation. Conclusions. The offered approach helps define a set of indicators of different types of capital to be included in the integrated reporting and analysis of possibilities of economic entities’ sustainable development in the face of grand challenges. The produced set of indicators is basic and may change.

scholarly journals A qualitative exploration of proxy decision makers’ expectations of prescribed medications for people with advanced dementia

2018 ◽  
Vol 32 (6) ◽  
pp. 1114-1123 ◽  
Author(s):  
Bridgeen McCloskey ◽  
Carmel Hughes ◽  
Carole Parsons
Keyword(s):  
Decision Making ◽  
Decision Maker ◽  
Healthcare Professionals ◽  
Structured Interview ◽  
Decision Makers ◽  
Advanced Dementia ◽  
Goals Of Care ◽  
Active Involvement ◽  
Prescribed Medicines ◽  
The Impact

Background: Proxy decision makers often have to make decisions for people with advanced dementia. Their expectations regarding prescribed medications have the potential to influence prescription or withdrawal of medications. However, few studies to date have explored this. Aim: To explore proxy decision makers’ expectations of prescribed medications for people with advanced dementia and to consider how these change with changing goals of care and dementia progression. Design: This is a qualitative semi-structured interview study. Setting/participants: In total, 15 proxy decision makers of people with advanced dementia were recruited via general practitioners ( n = 9), Join Dementia Research ( n = 3) and the Alzheimer’s Society Northern Ireland ( n = 3). Results: Five key themes emerged: the role as advocate, attitudes to medicines and medicine taking, uncertainty over the benefit of anti-dementia medications, stopping medications, and communication and decision-making. Proxy decision makers desired more information about prescribed medicines, particularly the indications, benefits and risks of treatment. Despite uncertainty about the benefits of anti-dementia medications, proxy decision makers were reluctant for these medications to be withdrawn. Reluctance to stop other prescribed medicines was also expressed but reduced with changing goals of care and dementia progression. Although some proxy decision makers expected to be involved in medication-related decisions, the majority preferred to delegate these decisions to healthcare professionals. However, they expected to be informed of any medication-related decisions made. Conclusion: Proxy decision makers vary in terms of their desire for active involvement in the medication decision-making process. Healthcare professionals should facilitate proxy decision maker involvement if desired. Further research is required to consider the impact of proxy decision maker involvement in decision-making.

The use of performance measurement information in the work of middle managers

2017 ◽  
Vol 66 (4) ◽  
pp. 479-499 ◽  
Author(s):  
Aki Jääskeläinen ◽  
Niklas Luukkanen
Keyword(s):  
Decision Making ◽  
Performance Measurement ◽  
Middle Managers ◽  
Structured Interview ◽  
Strategy Implementation ◽  
Measurement Information ◽  
Performance Information ◽  
Content Type ◽  
Informal Controls ◽  
The Impact

Purpose The purpose of this paper is to investigate how middle managers utilize performance measurement information in their work. More specifically, the study gives understanding on the impact of performance measurement, policies and procedures (formal controls), and individual intuition and experiential knowledge (informal controls) on strategy implementation and decision making. The study also identifies hindrances to the use of measurement information. Design/methodology/approach The study is carried out as a semi-structured interview study in Finnish companies representing five industries and 29 interviewees. Empirical data were analyzed deductively according to the research framework combining informal and formal management controls with two managerial processes. Findings The work of middle managers is clearly affected by informal controls. Much of the managerial work relies on individual intuition and judgment based on experience instead of performance information or formal instructions. The study also unveiled that top management sees the status of utilizing performance measurement information in a more positive light than do middle managers. This is the case especially in strategy implementation. Deficiency of measurement information was found to be a key factor hindering the use of measurement information but improper analysis of results is also a challenge. Research limitations/implications This study examined the work of middle managers widely in different positions and industries which means that the findings are rather explorative. Simplification was required in order to operationalize the complex tasks of strategy implementation and decision making. Further, more contextually focused research is required in order to understand better the contextual causes of the findings and to provide more understanding on the appropriate ways of improving the utilization of performance measurement information. Practical implications The practical contribution of this study lies in the detailed description of strategy implementation and decision-making processes based on observations in several large companies representing different industries. The study also suggests areas to which development efforts should be concentrated on in order to improve the use of performance information among middle managers. Originality/value This study contributes to the earlier literature by highlighting the usage of performance measurement information as opposed to developing new measures. In addition, the novelty value of the paper relates to the focus in the work of middle managers which has gained less attention in the previous research.

Development trends in public reporting during the digitalization

2020 ◽  
Vol 23 (5) ◽  
pp. 484-502
Author(s):  
N.V. Malinovskaya
Keyword(s):  
Financial Reporting ◽  
Data Transfer ◽  
Public Awareness ◽  
Financial Statements ◽  
Public Reporting ◽  
Integrated Reporting ◽  
Development Trends ◽  
Business Entities ◽  
Technological Means ◽  
The Impact

Subject. The article explores the impact of digitalization on the way public reporting of business entities develops. Objectives. The study reveals the substance of today's trends in the development of public reporting as ICT evolve. I also try raising the public awareness about the XBRL format to submit financial statements and integrated reporting. Methods. The study relies upon general methods of research, such as the analysis, synthesis, comparison, generalization, abstraction. Results. The article classifies development trends in public reporting classifying them by scale, inquiry of users, technological means. I determine why such trends arose in terms of technological means. XBRL is found to be a promising format for business data transfer, with difficulties in adopting it being studied by the Russian scholars, who specialize not only in accounting and financial reporting, but also in ICT. I unfold opportunities XBRL gives for sharing and distributing IFRS financial statements electronically. I also evaluate the potential of XBRL for circulating integrated reporting packages among users, though its adoption is impeded due to the non-existent taxonomy of integrated reporting. Conclusions and Relevance. ICT, modern communication means constructively promote public reporting. XBRL is widely spread internationally to release financial statements electronically, since the IFRS Foundation has outlined the IFRS taxonomy, which is constantly updated and adjusted for IFRS amendments. XBRL presentation of integrated reporting is indispensable without the uniform taxonomy of integrated financial reporting.

scholarly journals Globalization of Management Accounting Principles

2018 ◽  
Vol 81 (2) ◽  
pp. 95-100
Author(s):  
О. I. Mazina
Keyword(s):  
Decision Making ◽  
Sustainable Development ◽  
Conceptual Framework ◽  
Professional Training ◽  
Management Accounting ◽  
Value Analysis ◽  
Accounting Management ◽  
Business Entities ◽  
Global Principles ◽  
The Impact

The importance of effective management decision-making is obvious in the volatile and unstructured information environment, thus stimulating to revisions of theoretical grounds, concepts and principles of accounting management. The historic evolution of perceptions and visions of management accounting in Ukraine, like in other post-soviet countries, has a difficult path to the ultimate acceptance and recognition due to the efforts of many domestic scientists and practical professionals.    The conceptual framework of management accounting needs to be created with due consideration to the processes occurring in the internal and external environment of business entities as management objects.  The system approach to building up the conceptual framework of management accounting and reporting enables to achieve a radically new level today due to the implementation of Global Principles of Management Accounting, elaborated by international organizations. These principles set the criteria which observance enables for growth of company’s value in the conditions of the sustainable economic development.   Global Principles of Management Accounting, developed by the collaborative effort of two global professional organizations, the Chartered Institute of Management Accountants (СІМА) and the American Institute of Certified Public Accountants (ІАСРА), are designed to help business entities in overcoming fragmentation and to stimulate integrated thinking, which will enhance the effectiveness of decision making. The document outlines four principles focused on achieving four central goals and closely related with them: (i) communication generates information with impact (where “communication” is the principle and impact is the goal); (ii) information is relevant, i. e. important (“relevance” is the principle, and the goal is to assure the relevance of data); (iii) analysis of the impact on the value (“analysis” is the principle, and the goal is to analyze the business model of an organization); (iv) the intelligent management builds the trust (“trust” is the principle, and the goal is the commitment of  management accounting professionals to the appropriate behavioral norms). It can be argued that considering the global principles of management accounting, scientific discussions on the conceptual framework of accounting management need to focus on the growth in the business value and sustainable development of business entities, to enable for the sustainable development of the economy. To this end, management accounting needs to be the core of an organization and ensure structured effective decisions in the conditions of uncertainty and growing turbulence. The global principles of management accounting have to lay the basis for not only management accounting in the real sector of the economy, but for competence building in the process of professional training on management accounting in higher education institutions.   

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