A stakeholder approach to the formation of and the use of key indicators in the management of organizations and in assessing the financial benefits of their activities
https://doi.org/10.34020/1993-4386-2023-4-162-174
Abstract
The authors present a methodological approach to the formation and use by commercial organizations of a system of key indicators based on management standards (ISO 9000 and 9001, ISO 9004 and their Russian versions), standards in the field of accountability and interaction with stakeholders of the AA 1000 series, requirements for disclosure of information in integrated reporting. The influence of integrated thinking on the transformation of management targets and the design of an indicator system for monitoring, analyzing and evaluating the organization's activities, taking into account the financial benefits of the needs and expectations of key stakeholders, is considered.
About the Authors
N. V. Bryukhanova
Russian State University for the Humanities
Russian Federation
Russian Federation
Natal'ya V. Bryukhanova – Doctor of Economics, Associate Professor, Professor of the Department of Management
Moscow
V. I. Makolov
Russian State University for the Humanities
Russian Federation
Russian Federation
Vasilii I. Makolov – PhD in Economics, Associate Professor
Moscow
Scopus ID 56303841000
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For citations:
Bryukhanova N.V., Makolov V.I. A stakeholder approach to the formation of and the use of key indicators in the management of organizations and in assessing the financial benefits of their activities. Siberian Financial School. 2023;(4):162-174. (In Russ.) https://doi.org/10.34020/1993-4386-2023-4-162-174
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