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This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative information technology open architecture design and integrating Radio Frequency Identification Device data technologies and real-time optimization and control mechanisms as the critical technology components of the solution. The innovative information technology, which pursues the focused logistics, will be deployed in 36 months at the estimated cost of $568 million in constant dollars. We estimate that the Systems, Applications, Products (SAP)-based enterprise integration solution that the Army currently pursues will cost another $1.5 billion through the year 2014; however, it is unlikely to deliver the intended technical capabilities.

The aim of this study is to investigate whether and how Spanish listed companies adopt formalized and integrated models of risk management during the period 2016–2018 and disclose them inside annual reports. Such investigation rebuilds the international regulatory and self-regulatory framework about risk management and examines the pressures and constraints influencing the adoption and implementation of ERM model in Spain. Indeed, the instability and uncertainty of the global macroeconomic context and the new threats to the corporate profitability and survival are now contributing to the development of a new dimension of risk management system more updated, dynamic and integrated. The results of the content analysis on ERM disclosure in annual reports show that Spanish listed companies are not equipped with structured and integrated risk management systems and their risk management approach is not aligned with any ERM framework. Notwithstanding, the Spanish companies are taking remarkable steps to strengthen the risk management systems towards a higher level of integration and systematization.

The belief that modern organisations have responsibility for their stakeholders, community and society has existed for many decades (Carroll & Shabana, 2010). In this context, there is increasing demand for the non-financial factors (e.g. corporate social responsibility (CSR), natural and human capitals) from stakeholders for making the appropriate business decision (Eccles & Saltzman, 2011). This information of the organisation is therefore required to not only disclose relevant and reliable information, but also monitor corporate executives.

In the other side, corporation reports are criticised as they do not provide the whole business picture of the way organisations organise financial and non-financial elements to creating value yet. It has ignored or reported just a part of the environmental, social and corporate governance (ESG) impact made by an organisation (Flower, 2015). As a consequence, there has been a call for improving firm report on environmental, CSR and corporate governance in particular, and additional factors that can potentially impact on business performance in general.

Recently, various corporation reports related to environmental, social activities and sustainability have been introduced, and integrated reporting (IR) is one of them. IR framework is introduced as a new standard for corporate communication. It is ‘a concise communication about how an organisation’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term’. A number of important outcomes are attributed to IR including satisfying the information needs of stakeholders and driving organisational change towards more sustainable outcomes (Eccles & Krzus, 2010); reducing reputational risk and allowing companies to make better financial and non-financial decisions; and helping to break down operational and reporting silos in organisations and improving systems and processes (Stubbs & Higgins, 2012). Since the IR emphasise the integration of financial and non-financial data into one report, it calls for experience and knowledge from not only the board as management role but also accountant as practice role to deal with this emerging issue.

This chapter considers the problem of the link between how to reporting the ESG information, the management role board and practice role of accountants in organisation to successfully embed ESG information into the overall corporation strategy. We identify the issues with the demand of ESG information from stakeholders and the lack of connecting and integrating the environmental and corporate social sustainability information into organisation report. We explore the development of IR and integrated thinking (InTh) and the opportunities for board in integrating ESG information into practices and eliminating the ESG and reputational risks. Finally, we consider how management accountant via adopting IR and practising InTh can act as the important role in providing and delivering the better ESG information to stakeholders.

In this chapter, we address the operationalization of the enterprise risk management (ERM) system in Italy. We first present some Italian economic highlights emphasizing the uncertainty characterizing the domestic development, and we focus on the recent changes in domestic regulation which are related to the concept of risk. Then, we examine the degree of knowledge of ERM in the academic arena and the role of professional bodies in this field, focusing on if and how ERM principles are embedded within organizations and effectively integrated into their practices. On the basis of the evidence from questionnaires collected from risk professionals working in prominent Italian firms, who are involved in different ways in the ERM process, we provide some concluding considerations about the degree of integration of ERM practices with governance mechanisms, accounting practices and disclosure in annual reports.

This research aimed to verify how the performance measurement system (PMS) and the quality management system (QMS) work in small and medium Brazilian enterprises in the light of the typology proposed by Garengo (2009).

Using a qualitative approach PMS’s and QMS’s managers were interviewed. The data from the first interview were analyzed using the technique of content analysis and have been subsequently triangulated with other data collected. The study was conducted by means of two questionnaires, two semi-structured interviews, and the analysis of the performance measures used by five small/medium manufactures based in the State of São Paulo.

It was found that in four out of five companies, PMS does not function singly, but along with QMS, mainly with respect to performance indicators. In spite of that intrinsic operation, the systems are in different stages of evolution. It was also found that in three out of five companies, quality management area is responsible for coordinating the process of PMS use, without effective participation from the controlling and/or accounting areas in this process.

The typology of Garengo (2009), used to check the stage of the PMS, was validated and can be used by practitioners to diagnose and improve the PMS in their enterprises; companies with QMS certified by ISO, particularly with higher degree of quality management maturity, can be encouraged to implement or improve the PMS in their organizations.

This chapter reports on attempts to develop a more integrated and strategic approach to managing conflict within a large state-owned provider of healthcare in the United Kingdom that goes beyond more conventional offerings such as workplace mediation.

It adopted a detailed four-stage mixed-methods organizational case study approach, with the findings reported here drawing primarily on semi-structured interviews with a range of stakeholders, including line managers.

The data suggest that a systematic and integrated approach to identifying conflict and a range of coordinated interventions involving key organizational stakeholders can begin to embed a culture of resolution. There is resistance to such innovation, however, rooted in perceptions that it potentially weakens the authority of front-line managers.

The research reported here provides the first UK evidence for the adoption of an Integrated Conflict Management System and for the potential of such strategic choices and approaches to effect culture change in the manner sought by policy-makers.