The purpose of this paper was to continue the discussion on the representation of resources as a part of the business model concept. Recently, a business model concept has been proposed to support managing the exploitation of business opportunities. Such exploitation generates a need to select...

A business process is a collection of related activities that produce a specific output for a particular customer. The effective designing of business processes is an important issue for the corporations. The need itself, to improve the existing business process in an organization, results in...

The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union level and argue that there is no justification for...

While dynamic capabilities (DCs) are recognized as an important enabler of digital transformation, research lacks knowledge about the underlying challenges and adequate responses of building these capabilities. More specifically, this study aims to shed light into successful digital business...

Since the mid-1990s, due to the worldwide spread of the internet, the new frontier of E-commerce has evolved from narrowly defined E-commerce to M-commerce and T-commerce. T-commerce can be defined as follows: customers using Interactive DTV (iDTV) and telecontrollers to make inquiries, orders,...

The rapid worldwide growth of e-commerce and the resulting great interest on the digital business, caused a proliferation of contributes by academics and practitioners, that identified by different points of view, the fundamental concepts, codes and functions of e-business models. The quantity...