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Accounting Through the Business Model

Published: 25.10.2018

by Robin Roslender , Christian Nielsen


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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Length: 6 pages


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