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Cuadernos de Contabilidad

versión impresa ISSN 0123-1472


ALBA, Marisleidy  y  BELTRAN TORRES, César. Process Articulation, Information Flow and Knowledge Flow under Info-Knowledge and Sustainability Criteria in the Corporate Reports. Cuad. Contab. [online]. 2018, vol.19, n.47, pp.117-129. ISSN 0123-1472.

The environmental, social and credibility crisis requires the organizations to do corporate reports accounting for their managerial, sustainability and transparence practices. This article seeks to identify the necessary conditions as well as the affordances offered by the articulation of the integrated report (IR) proposed by the International Integrated Reporting Council (IIRC) and the model of Info-Knowledge Management for Supply Chains (IKMSC). This research is developed based on a conceptual qualitative analysis, carrying out a comparison between the categories providing the grounds for the IKMSC model and the IR, validated through a review and classification of the literature. The most relevant results include to identify that the IR is built out of information. Therefore, it requires to carry out an information and knowledge flow management throughout the organization areas and processes; putting the IKMSC into practice will ensure the integration of information flows and knowledge flows. Additionally, it was found that the IR serves as a fundamental ally in the identification of the information and knowledge flows that should be arranged, which will allow the IKMSC model to define a clear structure for these flows. It will also allow to integrate elements contributing to the organizational processes and, finally, to integrate them at a higher extent. The IKMSC model and the IR draw together to guarantee the standardization of entries, the recording of information, the preservation and circulation of the information and knowledge throughout the report preparation process, which contribute to a better organizational disclosure and thus allowing the transparence and confidence among the society.

Palabras clave : value generation; information management; knowledge management; corporate reports; sustainability; transparence.

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