The aim of this work is to investigate the alignment of preparers’ and users’ perceptions of the BM and its constitutive elements. Results show that, while both categories assign great importance to this concept, different conceptions of the purpose and the components of a BM emerge.

It is not only new trends and technologies that are currently disrupting and changing the way we do and think business. Global geopolitical stability is deteriorating, leading to rising uncertainty for international trade. Climate change is fostering the need for inclusiveness in business and...

Purpose: We illustrate how cross-disciplinarity in business model research (multi-, inter- and transdisciplinarity) can help scholars overcome silo-building and span disciplinary boundaries. The seven articles contained in the special issue ‘Fostering Cross-Disciplinarity in Business Model...

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...

This chapter applies the lens of emergentism and emergent properties to the understanding of value propositions, value creation, value delivery and value realization. It argues that none of the building blocks typically asserted with business models are of any value without the underlying...

Purpose: We discuss traditional assumptions about value creation and confront these with current views on sustainable value creation (SVC). Against this backdrop, the articles contained in the special issue "Sustainable Value Creation Through Business Models" are introduced, and their...

Purpose: The purpose of this paper is to explore how business models (BMs) can guide the design of a performance measurement system (PMS) and to shed light on the advantages and disadvantages of using BMs as a platform for designing a PMS and identifying key performance indicators (KPIs)....

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...