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Accounting Through the Business Model

Published: 25.10.2018

by Robin Roslender , Christian Nielsen

Abstract

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?

More information about this paper

Length: 6 pages

DOI: https://doi.org/10.5278/ojs.jbm.v6i2.2468

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