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Systemic Complexity in Integrated Thinking

Author

Listed:
  • Erik Bjurstrom

    (School of Innovation, Design and Technology, Marlardalen University)

  • Tadanori Yosano

    (Graduate School of Business Administration, Kobe University)

  • Ulf Johanson

    (Graduate School of Business Administration, Kobe University)

Abstract

In this article, we set out to understand and interpret the meaning of Japanese lenders perspective on non-financial, or soft, information of technology based small and medium sized enterprises (SMEs) and look for its implications for the IR agenda. To our surprise, the initial findings showed a focus on network relations, at the cost of just about any other item of soft information about corporate strategy, organizational structure, human resources, technologies and intellectual properties. However, a deeper factor-analysis found a strong correlation between the different factors, revealing a holistic thinking among lenders with regard to the companies' soft information. In other words, lenders have difficulties in measuring detailed soft items. In consequence, the details did not matter as much as the broader picture, in which detailed measures of different items were interpreted through the firms' credibility, revealed by their network relations. We further conceptually generalized this insight as an expression of the concrete character of the business reality of the companies, as interpreted through the lender-borrower relationship.

Suggested Citation

  • Erik Bjurstrom & Tadanori Yosano & Ulf Johanson, 2014. "Systemic Complexity in Integrated Thinking," Discussion Papers 2014-34, Kobe University, Graduate School of Business Administration.
    • Handle: RePEc:kbb:dpaper:2014-34
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    File URL: https://www.b.kobe-u.ac.jp/papers_files/2014_34.pdf
    File Function: First version, 2014
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    References listed on IDEAS

    as
    1. Tadanori Yosano & Chitoshi Koga, 2008. "Influence of Intellectual Capital Information on Credit Risk Rating Process/Criterion and Credit Conditions - Survey Analysis to Japanese Financial Institutions," Discussion Papers 2008-52, Kobe University, Graduate School of Business Administration.
    2. Philippe Baumard & Bo Hedberg & Yakhlef A., 2002. "Managing Imaginary organizations," Post-Print hal-03227221, HAL.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Integrated Reporting; Integrated Thinking; Network; Lender-borrower relationship; SME' s; Industry strategies;
    All these keywords.

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