Accounting Through the Business Model
DOI:
https://doi.org/10.5278/ojs.jbm.v6i2.2468Abstract
While the business model has become a popular concept in many academic disciplines, it has not been invited into the accounting sphere. A new development, Integrated Reporting, promises to challenge this, but unfortunately its conceptualisation of the concept is flawed. Can the accountancy profession grasp value propositions to customers?
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