چكيده لاتين :
Objective: This study aims to identify nonfinancial measures based on the thematic
analysis.
Methods: The thematic analyses of interviews with experts were used in this study to
propose some of the nonfinancial measures for reporting and identification. In fact, data
collection was performed through semi-structured interviews, the qualitative data of
which were analyzed in the thematic analysis. The snowball sampling technique was then
employed, and the saturation point was reached after 21 interviews.
Results: Identification of nonfinancial measures for reporting can be analyzed from
several dimensions such as reporting nonfinancial measures with intra-organisational,
extra-organisational, quantitative, and qualitative origins as well as the location and
frequency of reporting nonfinancial measures and optional or mandatory reporting of
nonfinancial measures. The quantitative section includes the criteria that can be converted
into numbers, whereas the qualitative section discusses concepts beyond numbers and
figures.
Intra-organisational and quantitative nonfinancial measures: 1- human capital
(population, salary, training, and personnel rotation), 2- extent of obsolescence or failure,
production date, and expiry date on the inventory, 3- production time and speed, 4- sales
growth and recession of future products, 5- equipment lifetime and use of modern
technology in production, 6- intangible assets (copyright and patent), 7- use of modern
technologies.
Intra-organisational and qualitative nonfinancial measures: 8- human capital
(competency, innovation, knowledge, creativity, ethics, and experience), 9- structural
capital (intrinsic control structure, board structure and independence, and company
auditing structure), 10- management strategies and future outlooks and strategies, 11-
plans and goals (R&D and brand), 12- IT investment knowledge in providing IT
infrastructure including computers, networks, and databanks, 13- presentation of existing
risks.
Extra-organisational and quantitative nonfinancial measures: 14- ability to pay off old and
new customer receivables, 15- period of customer receivables and quantity of major and
retail customers, 16- environmental problems (shares of carbon and greenhouse gases
from production and felonies), 17- institutional and legal investors’ support for company,
18- quantity and percentage of loyal customers and number of sales contracts, 19-
comparison of performance with other rivals based on sales rate, 20- use of modern
technologies (cost and income).
Extra-organisational and qualitative nonfinancial measures: 21- governmental-political
connections and support, 22- membership in professional associations and grant of
professional certificates for quality of standard products, 23- marketing method and
power, advertising strategies, and brand development, 24- product distribution and
transportation network of company, 25- human capital (extra-organisational specialised
labor force recruitment mechanism and customer relationship), 26- customer capital
(satisfaction, communications, accountability, guarantee), 27- communicational capital
(rivals and business partners).
Conclusion: According to the results, reporting nonfinancial measures included four
main themes known as generalities, different types of nonfinancial measures, reporting
and auditing nonfinancial measures, and outcomes of nonfinancial measures. In addition,
reporting and presenting nonfinancial measures can improve user decisions and
accountability, enhance market efficiency, decrease information asymmetry, and result in
the optimal allocation of resources in economy.
