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Key Performance Indicators. A Case Study On The Integrated Reports Of An It Company

Author

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  • GORGAN CATALINA

    (BUCHAREST UNIVERSITY OF ECONOMIC STUDIES)

  • DUMITRU VALENTIN FLORENTIN

    (BUCHAREST UNIVERSITY OF ECONOMIC STUDIES)

  • GORGAN VASILE

    (BUCHAREST UNIVERSITY OF ECONOMIC STUDIES)

Abstract

Our analysis relies on the 2011 integrated report published by SAP, a European IT company included in the International Integrated Reporting Committee (IIRC) Pilot Programme Business Network. The research methodology used is the analysis of the content as we search for a number of selected characteristics in the report and also for a set of key performance indicators (KPI). We use as references the guide provided by DVFA (Society of Investment Professionals in Germany) and EFFAS (European Federation of Financial Analysts Societies) – EFFAS (2010) for the software industry. The aim of our study is to analyse the way in which an IT company applies the guidelines recognised by the European Commission to identify and communicate the material nonfinancial information, in order to assess the organization’s abilities to create value on a short, medium and long term.

Suggested Citation

  • Gorgan Catalina & Dumitru Valentin Florentin & Gorgan Vasile, 2014. "Key Performance Indicators. A Case Study On The Integrated Reports Of An It Company," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 111-118, June.
    • Handle: RePEc:cbu:jrnlec:y:2014:v:3:p:111-118
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    1. Dumitru Miron & Monica Petcu & Iulia Maria Sobolevschi, 2011. "Corporate Social Responsibility and the Sustainable Competitive Advantage," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(29), pages 162-179, February.
    2. Robert G. Eccles & Michael P. Krzus & Jean Rogers & George Serafeim, 2012. "The Need for Sector-Specific Materiality and Sustainability Reporting Standards," Journal of Applied Corporate Finance, Morgan Stanley, vol. 24(2), pages 65-71, June.
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    Cited by:

    1. Milena Peršić & Lahorka Halmi, 2017. "Non-Financial Information And Integrated Reporting In The Hospitality Industry: Case Study Of Croatia," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 6(3), pages 95-109.

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