Today’s competitive environment shows a noticeable change in informative needs to support management in everyday decision-making activities. Some of the main changes concern technological innovations, establishment of new objects to be measured and monitored, implementation of management systems for quality, safety and environment related to the diffusion of certification. In order to face these changes, the integration of available and new information produced in the company is becoming significant. In particular, integration may be relevant to financial information produced by accounting systems and non-financial information coming from different information systems, such as those of production, quality and environment areas. In the paper some of the main determinants that foster integration of financial and non-financial indicators are shown through the comparison of several companies responsive to this issue. Thus, some of the emerging critical variables that help explain this integration process in different business contexts are described and explained. The paper is one of the first results obtained through a national research project funded by the Ministry of University Research Science and Technology (MURST). The main objective of this project is the definition of a conceptual framework for assessing the potential and level of integration of financial and non-financial information

Integration of financial and non financial indicators: some determinants from empirical evidence

GIANNETTI, RICCARDO;
2001-01-01

Abstract

Today’s competitive environment shows a noticeable change in informative needs to support management in everyday decision-making activities. Some of the main changes concern technological innovations, establishment of new objects to be measured and monitored, implementation of management systems for quality, safety and environment related to the diffusion of certification. In order to face these changes, the integration of available and new information produced in the company is becoming significant. In particular, integration may be relevant to financial information produced by accounting systems and non-financial information coming from different information systems, such as those of production, quality and environment areas. In the paper some of the main determinants that foster integration of financial and non-financial indicators are shown through the comparison of several companies responsive to this issue. Thus, some of the emerging critical variables that help explain this integration process in different business contexts are described and explained. The paper is one of the first results obtained through a national research project funded by the Ministry of University Research Science and Technology (MURST). The main objective of this project is the definition of a conceptual framework for assessing the potential and level of integration of financial and non-financial information
2001
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11568/171189
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