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business models. Assumptions about business models have always been implicit in financial reporting standards, as it has always been the case that different businesses will account for the same asset in different ways depending on what its role is within the firm’s business model.
- Costanza Di Fabio Francesco Avallone
- Abstract
- Discussion and Conclusions
University of Genoa, Department of Economics and Business Studies
Despite the interest in business model (BM), the academic debate in the account-ing field seems still in the early stage. We investigate the use of BM in accounting through a literature review and discuss the findings considering management and banking research. Specific streams and areas of improvement are identified.
This paper investigates how the notion of BM has been used in the scope of accounting research. Overall, the findings of the literature review show that in account-ing research the BM notion has been used primarily (i) as a determinant of accounting choices concerning valuation and measurement of assets, and (ii) as an object of reporting. While th...
Understanding the business model of an entity is helpful in analysing and communicating the essence of a business and for predicting the implications of a change in circumstance on a business. Strategic Business Reporting (SBR) candidates should use this technique to improve their answers to SBR questions and this article should help them to do ...
The objective of this paper is to increase our founda-tional understanding of the business model concept by addressing three areas of research: business model definitions, business model frameworks and elements, and business model classifications and archetypes.
interpretations of what, exactly, constitutes a business model. This Background Paper for <IR> explores and reconciles divergent approaches in business model reporting with the aim of reaching a common, widely-accepted definition of the business model for use in Integrated Reporting (<IR>).
Chartered Global Management Accountant (CGMA®) is the most widely held management accounting designation in the world. It distinguishes more than 150,000 accounting and finance professionals who have advanced proficiency in finance, operations, strategy and management. In the U.S., the vast majority are also CPAs.
Oct 11, 2021 · This study finds that accountingisation and a rational paradigm shape how companies present information about their business model in their financial and non-financial reports. This suggests that the dominance of quantitative measures in accounting affects even the presentation of narrative-based information.
