Accounting Through the Business Model

Authors

  • Robin Roslender
  • Christian Nielsen

DOI:

https://doi.org/10.5278/ojs.jbm.v6i2.2468

Abstract

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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Published

07-11-2018