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Integrated Reporting and Value-Based Cost Management: A Natural Union

In: Integrated Reporting

Author

Listed:
  • Carol J. McNair-Connolly

    (University of Wollongong)

  • Riccardo Silvi

    (University of Bologna)

  • Monica Bartolini

    (University of Bologna)

Abstract

Integrated reporting systems are the wave of the future from two points of view: for their support to management decision making processes, and as strategic information source for annual Integrated Reporting (IR). This chapter describes Value-based Cost Management (VCMS) as one tool available to the financial and marketing communities that can be used in the integration effort because it naturally joins data streams from across the organization to provide a unified picture of the firm’s performance. Furthermore this chapter shows the twofold potential contribution of VCMS to IR. First, it supports the management and monitoring of the company performance with specific regard to customers and internal processes as fundamental dimensions of an integrated performance measurement system. Second, the role played by waste in VCMS is argued to support the sustainability movement and reporting.

Suggested Citation

  • Carol J. McNair-Connolly & Riccardo Silvi & Monica Bartolini, 2013. "Integrated Reporting and Value-Based Cost Management: A Natural Union," Springer Books, in: Cristiano Busco & Mark L. Frigo & Angelo Riccaboni & Paolo Quattrone (ed.), Integrated Reporting, edition 127, chapter 9, pages 147-157, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-02168-3_9
    DOI: 10.1007/978-3-319-02168-3_9
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    Cited by:

    1. Fabrizio Gran?, 2015. "Book Review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 139-148.

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