In recent time discussion has gone back and forward regarding the topics of business models, accounting and reporting. In this paper we reflect on some of the main issues pertinent to this discussion as a preamble to identifying a promising way forward.

The adoption of a performative approach promises to enrich research enquiries pursued in the business model field. Such an approach has demonstrated its purchase in other business and management disciplines, including accounting, and has contributed to the wider exploration of social science...

The absence of people (employees) from the business model literature is at odds with their pivotal contribution to the value creation, delivery and capture process. As a resource that management is continually challenged to grow, their success in doing so has been identified as an outcome...

During the past quarter of a century the academic business and management literature has placed an increased premium on incorporating theory within contributions to it. Coincidentally this is the same time period during which the study of the business model domain has occurred. For the most...