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.
Business Model in Accounting: An Overview
Costanza Di Fabio;Francesco Avallone
2018-01-01
Abstract
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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