Balancing quantitative and qualitative value-creation reporting

South African Journal of Economic and Management Sciences

 
 
Field Value
 
Title Balancing quantitative and qualitative value-creation reporting
 
Creator Crous, Cornelie van Wyk, Marike C.
 
Subject strategic management; external reporting; accounting; integrated reporting integrated reporting; value creation; qualitative value creation; quantitative value creation; stakeholders
Description Method: The demand for a balanced disclosure of quantitative and qualitative value creation in an organisation and for its stakeholders has increased in recent years.Aim: Therefore, this study focused on the disclosure of 97 companies listed on the Johannesburg Stock Exchange over a period of five years (2015–2019).Method: A three-phased content anlaysis was followed.Results: The researchers found that value-creation disclosures are mostly concerned with quantitative value creation, and that they focus on value concepts, such as returns to investors, cash flow, increase in employee numbers, and benefits to employees. Some companies have progressed in their integrated reporting practices and now include a reference to value creation by balancing the different forms of capital. However, their reports still do not include concrete statements or definitions about what value creation is considered to be; neither do they disclose qualitative value-creation concepts.Conclusion: The authors thus conclude that imbalanced reporting skewed towards quantitative value concepts persists.
 
Publisher AOSIS Publishing
 
Contributor —
Date 2021-08-31
 
Type info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion — Qualitative research
Format text/html application/epub+zip text/xml application/pdf
Identifier 10.4102/sajems.v24i1.3936
 
Source South African Journal of Economic and Management Sciences; Vol 24, No 1 (2021); 8 pages 2222-3436 1015-8812
 
Language eng
 
Relation
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:

https://sajems.org/index.php/sajems/article/view/3936/2398 https://sajems.org/index.php/sajems/article/view/3936/2399 https://sajems.org/index.php/sajems/article/view/3936/2400 https://sajems.org/index.php/sajems/article/view/3936/2401
 
Coverage South Africa 2015-2019 M19, M20, M41
Rights Copyright (c) 2021 Cornelie Crous, Marike C. van Wyk https://creativecommons.org/licenses/by/4.0
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