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?
Original language | English |
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Journal | Journal of Business Models |
Volume | 6 |
Issue number | 2 |
Pages (from-to) | 78-83 |
ISSN | 2246-2465 |
DOIs | |
Publication status | Published - Dec 2018 |