Abstract for: Qualitative System Dynamics Practice: using “resource maps” as visuals for accounting education

Visuals (e.g., maps and business charts) are increasingly used in accounting, both for external goals (e.g., to increase disclosure toward relevant stakeholders) and internal ones (e.g., to favor discussion within the organization). In this context, a growing literature is particularly advocating more research on how visuals can facilitate and support accounting education. At the same time, in the field of System Dynamics (SD), we are witnessing a renewed and increased interest for the use of diagrams and maps, as also demonstrated by a lively debate about the potentials of qualitative SD. Starting from these considerations, this study focuses on a Dynamic Resource-Based View (DRBV) graphical tool, named “resource map”, discussing its potentials in facilitating discussion, understanding, and knowledge sharing of reporting practices within different typologies of accounting learners (professionals and post-doctoral students). Specifically, the study presents the main features and results of two experiments organized with the form of the workshop adopting resource maps as a visual tool applied to the teaching of integrated reporting practices. From a practical perspective, the study demonstrates that resource mapping – and, subsequently, qualitative SD – may facilitate discussion and knowledge sharing within teams of learners, overcoming the boundaries deriving from their different education and stake.