Jakie Działania Wpływają Na Niefinansowe I Finansowe Czynniki Wzrostu Wartości – Percepcje Menedżerów W Polskich Firmach
How The Company’s Actions Influence Non-Financial And Financial Value Drivers: Managers’ Perceptions In Polish Firms

Summary/Abstract: This article has two main purposes: to suggest an explanation model of value creation in business that presents the influence of actions on non-financial and financial value drivers and to identify (based on qualitative research) patterns in which managers in Polish firms perceive this influence. Method used in the research is to generate self-reports about how actions performed in the firms influence value drivers, and to identify repeating (replicating) patterns of such influences in the content of these stories. Author of the article has identified three patterns in which particular actions influence non-financial and financial value drivers: actions that increase productive time outweigh actions that increase knowledge in the firms; there are no stories reported about how the reported actions influence new product introductions; only two of eight financial value drivers are perceived as final effects of the performed actions.

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