'Representing' value creation: a combined approach of system dynamics and integrated reporting for the airline sector
by Federico Barnabè
International Journal of Applied Systemic Studies (IJASS), Vol. 6, No. 3, 2016

Abstract: This article explores the potentialities of system dynamics (SD) as a support to integrated reporting (<IR>) for a more transparent representation of value creation processes as well as strategy design and implementation. The article aims to demonstrate that the contribution of an SD approach to <IR> is at least twofold: a) SD is suitable for providing an explanation about how a specific business system actually operates, and for making available the basis for understanding past, present and future paths of value creation; b) SD - in the form of both qualitative maps and formal simulation models - may support decision-makers in their exploration of possible trajectories for future performance, according to the strategy that is being designed and implemented. To pursue these aims the article presents a simulation SD model and discusses three different scenarios that have been developed by taking into consideration the airline industry's low cost carriers.

Online publication date: Mon, 12-Sep-2016

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