Accounting Through the Business Model

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 professio...

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Bibliographic Details
Main Authors: Robin Roslender, Christian Nielsen
Format: Article
Language:English
Published: Aalborg University Open Publishing 2018-11-01
Series:Journal of Business Models
Online Access:https://somaesthetics.aau.dk/index.php/JOBM/article/view/2468
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author Robin Roslender
Christian Nielsen
author_facet Robin Roslender
Christian Nielsen
author_sort Robin Roslender
collection DOAJ
description 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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spelling doaj.art-6c274969c5df43bd8a648400e70a4f3a2024-04-02T05:45:20ZengAalborg University Open PublishingJournal of Business Models2246-24652018-11-016210.5278/ojs.jbm.v6i2.2468Accounting Through the Business ModelRobin RoslenderChristian NielsenWhile 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?https://somaesthetics.aau.dk/index.php/JOBM/article/view/2468
spellingShingle Robin Roslender
Christian Nielsen
Accounting Through the Business Model
Journal of Business Models
title Accounting Through the Business Model
title_full Accounting Through the Business Model
title_fullStr Accounting Through the Business Model
title_full_unstemmed Accounting Through the Business Model
title_short Accounting Through the Business Model
title_sort accounting through the business model
url https://somaesthetics.aau.dk/index.php/JOBM/article/view/2468
work_keys_str_mv AT robinroslender accountingthroughthebusinessmodel
AT christiannielsen accountingthroughthebusinessmodel