Business Model Reporting: Why the Perception of Preparers and Users Matters

Authors

  • Laura Bini Department of Economics and Management, University of Florence
  • Francesco Giunta Department of Economics and Management, University of Florence
  • Christian Nielsen Department of Business and Management, Aalborg University
  • Stefan Schaper Department of Business Development and TechnologyAarhus BSSAarhus University
  • Lorenzo Simoni Department of Economics, University of Genoa

DOI:

https://doi.org/10.5278/jbm.v9i1.4240

Abstract

The aim of this work is to investigate the alignment of preparers’ and users’ perceptions of the BM and its constitutive elements. Results show that, while both categories assign great importance to this concept, different conceptions of the purpose and the components of a BM emerge.

Author Biography

Stefan Schaper, Department of Business Development and TechnologyAarhus BSSAarhus University

Dr Stefan Schaper obtained his PhD in Management and Business Administration in 2014 from the “G. d’Annunzio” University Chieti-Pescara in Italy.

Once finished with his PhD, he has moved back to Germany, where he has been working as a consultant at BearingPoint based in Munich and Frankfurt am Main. Here he has been involved in business intelligence and regulatory reporting projects in the banking sector.

Since January 2017, he is an Assistant Professor in Business Economics at the Department of Business Development and Technology, Aarhus University in Denmark.

 

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Published

30-03-2021

Issue

Vol. 9 No. 1 (2021): Journal of Business Models, Special Issue, Selected Conference Submissions 2020

Section

Business Model Conference

License

Articles published in Journal of Business Models follow the license Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported (CC BY-NC-ND 3.0)

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License: Attribution - NonCommercial - NoDerivs (by-nc-nd). Further information about Creative Commons