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Business Model in Accounting: An Overview

Published: 25.10.2018

by Costanza Di Fabio , Francesco Avallone


Despite the interest in business model (BM), the academic debate in the accounting 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.

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Length: 7 pages


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