文章基本信息

标题：Accounting Through the Business Model
本地全文：下载
作者：Robin Roslender ; Christian Nielsen
期刊名称：Journal of Business Models
电子版ISSN：2246-2465
出版年度：2018
卷号：6
期号：2
页码：78-83
DOI：10.5278/ojs.jbm.v6i2.2468
出版社：Aalborg University Press
摘要：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?.
关键词：Business models; value propositions; accounting; customers.