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: 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)....

Purpose – This paper is concerned with identifying the role(s) of the individual employee(s) in the value creation process of three network‐based business models that are analyzed through case studies. The paper aims to focus on how the relationships between the network‐partners internally...

Purpose – This paper seeks to enhance understanding of the role and effect of corporate culture as a unique strategic asset on the success of business models. Design/methodology/approach – The paper is a conceptual exploration of several key constructs and their interrelationship. The...

Purpose – The purpose of this paper is to discuss the philosophical baseline of two popular business schemes, the business model and a latter variation of human resource costing and accounting (HRCA). The aim is to identify crucial assumptions inherent in the models that may influence attempts...

Purpose Two drawbacks to current management information practices are identified. First, the level of abstraction from which internal management disclosures are constructed using current frameworks is too generic; and second, the current process of identifying relevant management disclosures is...

Purpose The purpose of this paper is to conceptualize the process leading from innovation performance to business performance and, from this basis, facilitate the identification of relevant performance measures. The paper takes its point of departure from a synthesis of the literature around...