Accounting Through the Business Model

Robin Roslender, Christian Nielsen

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Abstract

While the business model has become a popular concept in many academic dis- ciplines, it has not been invited into the accounting sphere. A new development, Integrated Reporting, promises to challenge this, but unfortunately its conceptuali- sation of the concept is flawed. Can the accountancy profession grasp value proposi- tions to customers?
OriginalsprogEngelsk
TidsskriftJournal of Business Models
Vol/bind6
Udgave nummer2
Sider (fra-til)78-83
ISSN2246-2465
DOI
StatusUdgivet - dec. 2018

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